Corporation Tax Act 2009(c. 4) - Explanatory Notes

Explanatory Notes

Corporation Tax Act 2009

2009 CHAPTER 4

26 March 2009

Commentary on Sections

Part 8: Intangible fixed assets

Overview

Chapter 4: Realisation of intangible fixed assets

Section 741: Meaning of “chargeable intangible asset” and “chargeable realisation gain”

2026. This section defines two related key terms used in this Part. It is based on paragraph 137 of Schedule 29 to FA 2002.