51 Tax for period on intangible fixed assets
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

51  Tax for period on intangible fixed assets

(1)     Subsection (2) applies for the purposes of section 42(2) if the company has at least one non-trading credit for the period that is eligible for double taxation relief.

(2)     Assume that

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