Statute
Section 900O — Corporation Tax Act 2009: Interpretation
Text of the provision Official document
Interpretation 900O In this Chapter— “ restricted asset ” has the same meaning as in Chapter 16A, and “ standard intangible fixed asset ” means an intangible fixed asset that is neither a pre-FA 2002 asset nor a restricted asset.
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 →