885 [Assets representing non-qualifying expenditure]: time of creation
Corporation Tax Act 2009 (2009 c 4) | Legislation

885  [Assets representing non-qualifying expenditure]: time of creation

(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)     applies to an . . . asset representing non-qualifying expenditure.

(2)     In this section “non-qualifying expenditure” means expenditure that under the law

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