883 Assets treated as created or acquired when expenditure incurred
Corporation Tax Act 2009 (2009 c 4) | Legislation

When assets are treated as created or acquired

883  Assets treated as created or acquired when expenditure incurred

(1)     This section—

(a)     applies for the purposes of section 882 (application of this Part to assets created or acquired on or after 1 April 2002), and

[(b)     has effect subject to the provisions specified in subsection (2)].

(2)     The provisions referred to in subsection (1)(b) are—

(a)     section 884 (. . . goodwill: time of creation),

(b)     section 885 ([assets representing non-qualifying expenditure]:

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