Statute
Section 879 — Corporation Tax Act 2009: Subsequent events affecting asset subject to adjustment under this Chapter
Text of the provision Official document
Subsequent events affecting asset subject to adjustment under this Chapter 879 1 On a further change of accounting policy affecting an intangible fixed asset in relation to which this Chapter has applied, the previous provisions of this Chapter apply again.
2 On a subsequent part realisation affecting the asset in question, section 744 (effect of part realisation of asset) applies.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →