Statute
Section 104 — Corporation Tax Act 2010: Meaning of “non-trading loss on intangible fixed assets”
Text of the provision Official document
Meaning of “non-trading loss on intangible fixed assets” 104 1 In section 99(1)(g) “ non-trading loss on intangible fixed assets ” is to be read in accordance with Part 8 of CTA 2009.
2 But it does not include a loss treated as a non-trading loss on intangible fixed assets for the surrender period as a result of section 753(3) of CTA 2009.
Official source: legislation.gov.uk
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