[879J Meaning of qualifying IP asset]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[879J  Meaning of qualifying IP asset]

[(1)     In section 879I “qualifying IP asset”, in relation to a company, means an intangible fixed asset that meets the following two conditions.

(2)     The first condition is that the asset is—

(a)     a patent, registered design, copyright or design right,

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