723 Revaluation
Corporation Tax Act 2009 (2009 c 4) | Legislation

723 Ìý¸é±ð±¹²¹±ô³Ü²¹³Ù¾±´Ç²Ô

(1)     If in a period of account there is an increase in the accounting value of an intangible fixed asset on a revaluation, a credit must be brought into account for tax purposes.

(2)     The amount of the credit is the lesser of—

(a)     the amount corresponding for tax purposes to the increase

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