Statute
Section 910 — Corporation Tax Act 2009: Profits charged under section 908
Text of the provision Official document
Profits charged under section 908 910 1 The profits charged under section 908 are—
a the amount of the consideration, less b any expenditure incurred by the company wholly and exclusively in the acquisition or disposal of the know-how.
2 Such expenditure may not be taken into account more than once, whether under this section or otherwise.
3 This section needs to be read with section 926 (contributions to expenditure).
Official source: legislation.gov.uk
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