Statute
Section 896 — Corporation Tax Act 2009: Application to royalties
Text of the provision Official document
Application to royalties 896 1 This Part—
a applies to royalties recognised for accounting purposes on or after 1 April 2002, and b does not apply to royalties recognised for accounting purposes before that date.
2 But subsection (1) is subject to subsection (3).
3 This section does not authorise or require an amount to be brought into account in connection with the realisation of a pre-FA 2002 asset.
4 In this section “ realisation ” has the same meaning as in Chapter 4 (see section 734).
Official source: legislation.gov.uk
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