[879O The partial restrictions on debits]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[879O  The partial restrictions on debits]

[(1)     Where this section applies in respect of a relevant asset of a company, the following restrictions have effect.

(2)     If a debit in respect of the relevant asset is to be brought into account by the company for tax purposes under a provision of Chapter 3 (debits in respect of intangible fixed assets) or Chapter 15 (adjustments on change of accounting policy), the amount of that debit is—

D x RA

·É³ó±ð°ù±ð—

D is the amount of the debit that would be brought into account disregarding this section (and, accordingly, for the purposes of any calculation of the tax written-down value of the relevant asset needed to determine D, this section's

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