711 Overview of Part
Corporation Tax Act 2009 (2009 c 4) | Legislation

Part 8 Intangible Fixed Assets

Chapter 1
Introduction

Introductory

711  Overview of Part

(1)     This Part sets out how a company's gains and losses in respect of intangible fixed assets are calculated and brought into account for corporation tax purposes.

(2)     For the meaning of “intangible fixed assets” and rules about the assets to which this Part applies, see—

(a)     sections 712 to 715,

(b)     Chapter 10 (excluded assets), and

(c)     Chapter 16 (pre-FA 2002 assets etc).

(3)     For how such gains and losses are calculated and brought into account,

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