Sections 861 and 862 of ITTOIA
3510.These amendments make clear how the rules about spreading receipts from the sale of patent rights apply when there is a change in persons carrying on a trade. See Change 89 in Annex 1.
Corporation Tax Act 2009
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- 2009 c. 4
- Explanatory Notes
- Commentary on Sections
- Schedule 1
- Part 2: Other enactments
- ITTOIA
- Sections 861 and 862 of ITTOIA
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