Section 900A — Corporation Tax Act 2009: Introduction

Introduction 900A 1 This Chapter contains special rules affecting the debits to be brought into account by a company for tax purposes in respect of an intangible fixed asset that is a restricted asset.

2 Sections 900B to 900D make provision determining when an intangible fixed asset of a company is a restricted asset for the purposes of this Chapter.

3 Sections 900E and 900F contain the special rules.

4 The following sections contain supplementary provisions—

a section 900G (meaning of relieving acquisition),

b section 900H (when two persons are related),

and c section 900I (acquisition of asset in pursuance of an unconditional obligation).