Statute
Section 810 — Corporation Tax Act 2009: Mutual trade or business
Text of the provision Official document
Mutual trade or business 810 1 Except as respects royalties, this Part does not apply to an intangible fixed asset so far as it is held for the purposes of any mutual trade or business. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Official source: legislation.gov.uk
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