859 Asset ceasing to be chargeable intangible asset: deemed realisation at market value
Corporation Tax Act 2009 (2009 c 4) | Legislation

Assets ceasing to be or becoming chargeable intangible assets

859  Asset ceasing to be chargeable intangible asset: deemed realisation at market value

(1)     If an asset ceases to be a chargeable intangible asset in relation to

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