876 Original asset subject to fixed-rate writing down
Corporation Tax Act 2009 (2009 c 4) | Legislation

876  Original asset subject to fixed-rate writing down

(1)     This section applies if—

(a)     the change of accounting policy results in an intangible fixed asset of the company that was treated as one asset (“the original asset”) in the earlier period being treated as two or more assets (“the resulting assets”) in the later period, and

(b)     an election under section 730 (writing down

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