[371SK Intangible fixed assets]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371SK  Intangible fixed assets]

[(1)     This section applies for the purpose of applying Part 8 of CTA 2009 (intangible fixed assets).

(2)     Assume that any intangible fixed asset acquired or created by the CFC before its first accounting period was acquired or created by the

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