Statute
Section 803 — Corporation Tax Act 2009: Non-commercial purposes etc
Text of the provision Official document
Non-commercial purposes etc 803 This Part does not apply to an intangible fixed asset so far as it is held—
a for a purpose that is not a business or other commercial purpose of the company, or b for the purpose of activities in respect of which the company is not within the charge to corporation tax , otherwise than as a result of Chapter 3A of Part 2 .
Official source: legislation.gov.uk
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