[408 Excluded relevant intangibles debits and excluded relevant intangibles credits]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[408  Excluded relevant intangibles debits and excluded relevant intangibles credits]

[(1)     For the purposes of section 407 (and this section)—

(a)     a debit is a “relevant intangibles debit” if it is brought into account under a provision of Part 8 of CTA 2009 (intangible fixed assets) that is listed in column 1 of the following table;

(b)     a relevant intangibles debit is “excluded” to the extent indicated in the corresponding

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