712 “Intangible asset”
Corporation Tax Act 2009 (2009 c 4) | Legislation

Basic definitions

712  “Intangible asset”

(1)     In this Part “intangible asset” has the meaning it has for accounting purposes [(and includes an internally-generated intangible asset)].

(2)     In particular, “intangible asset” includes intellectual property.

(3)

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