Statute
Section 357O — Corporation Tax Act 2010: Introductory
Text of the provision Official document
Introductory 357O 1 This Chapter makes provision about amounts which are treated by section 747 of CTA 2009 (intangible fixed assets held for purposes of trade) as receipts or expenses of a trade carried on by a Northern Ireland company.
2 In this Chapter “ intangible fixed asset ” has the same meaning as in Part 8 of CTA 2009 (see section 713 of that Act).
Official source: legislation.gov.uk
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