Explanatory Notes

Corporation Tax Act 2009

2009 CHAPTER 4

26 March 2009

Commentary on Sections

Part 8: Intangible fixed assets

Overview

Chapter 15: Adjustments on change of accounting policy
Overview
Section 871: Introduction to Chapter

2223.This section explains when the rules in this Chapter apply. It is based on paragraph 116A of Schedule 29 to FA 2002.