56 Non-trading debits on intangible fixed assets
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

56  Non-trading debits on intangible fixed assets

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

(2)     That much of the company's non-trading debits for the period as is given by the formula—

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