863 Asset becoming chargeable intangible asset
Corporation Tax Act 2009 (2009 c 4) | Legislation

863  Asset becoming chargeable intangible asset

(1)     This section applies if an asset becomes a chargeable intangible asset in relation to a company—

(a)     on the company becoming UK resident,

(b)     in the case of a company that is not UK resident, on the asset

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