Section 879A — Corporation Tax Act 2009: Introduction

Introduction 879A 1 This Chapter contains special rules about the debits to be brought into account by a company for tax purposes in respect of relevant assets.

2 In this Chapter “ relevant asset ” means—

a goodwill in a business or part of a business, b an intangible fixed asset that consists of information which relates to customers or potential customers of a business or part of a business, c an intangible fixed asset that consists of a relationship (whether contractual or not) between a person carrying on a business and one or more customers of that business or part of that business, d an unregistered trade mark or other sign used in the course of a business or part of a business, or e a licence or other right in respect of an asset within any of paragraphs (a) to (d).