741 Meaning of “chargeable intangible asset” and “chargeable realisation gain”
Corporation Tax Act 2009 (2009 c 4) | Legislation

741  Meaning of “chargeable intangible asset” and “chargeable realisation gain”

(1)     For the purposes of this Part, an asset is a “chargeable intangible asset” in relation to a company at any time if any gain on its realisation by the company

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