[738A Realisation of assets previously subject to Northern Ireland rate]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[738A  Realisation of assets previously subject to Northern Ireland rate]

[(1)     This section applies if—

(a)     a company is required by section 735, 736 or 738 to bring into account for tax purposes a credit or debit on the realisation of an intangible fixed asset in an accounting period (“the relevant period”),

(b)     the company is not a Northern Ireland company as defined by section 357KA of CTA 2010 in the relevant period,

(c)     the asset is not a pre-commencement asset for the purposes of Chapter 8 of Part 8B

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