748 Assets held for purposes of property business
Corporation Tax Act 2009 (2009 c 4) | Legislation

748  Assets held for purposes of property business

(1)     This section applies if credits or debits are to be brought into account in an accounting period in respect of an asset held by a company for the purposes of a property business carried on by it in that period.

(2)     The credits are given effect by treating

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