761 Declaration of provisional entitlement to relief
Corporation Tax Act 2009 (2009 c 4) | Legislation

761  Declaration of provisional entitlement to relief

(1)     A company realising an intangible fixed asset may make a declaration of provisional entitlement to relief under this Chapter.

(2)     While the declaration continues in force, this Chapter applies as if the conditions for relief under this Chapter were met.

(3)     A declaration of

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