Part 11 Intangible Fixed Assets
Corporation Tax Act 2009 (2009 c 4) | Legislation

Part 11 Intangible Fixed Assets

Transactions between related parties

100

(1)     Sub-paragraphs (2) and (3) apply in relation to any accounting period that began before 12 March 2008 and ends after 31 March 2009.

(2)     For the purposes of section 835(7) to (9)—

(a)     so much of the period as falls before 12 March 2008 is treated as an accounting period, and

(b)     so much of the period as falls on or after that date is treated as a separate accounting period.

(3)     Section

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