Statute
Section 800 — Corporation Tax Act 2009: Introduction
Text of the provision Official document
Introduction 800 1 This Chapter provides for the exclusion from this Part of certain assets.
2 This Chapter provides for 3 kinds of exclusion—
a assets within sections 803 to 809 are wholly excluded from this Part, b assets within sections 810 to 813 are excluded from this Part except as respects royalties, and c assets within any of sections 814 to 816A are excluded from this Part to the extent specified in the section concerned .
3 For further rules about the exclusion of assets from this Part, see—
a Chapter 16 (pre-FA 2002 assets etc), ... b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Official source: legislation.gov.uk
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