Statute
Section 881 — Corporation Tax Act 2009: Meaning of “pre-FA 2002 assets”
Text of the provision Official document
Meaning of “pre-FA 2002 assets” 881 Intangible fixed assets which are excluded from the application of this Part by the general rule mentioned in section 880(a) (subject to any express provision to the contrary) are referred to in this Part as “ pre-FA 2002 assets ”.
Official source: legislation.gov.uk
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