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Part 8U.K.Intangible fixed assets

Modifications etc. (not altering text)

C2Pt. 8 modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 601, 1184(1) (with Sch. 2)

C4Pt. 8 modified (15.11.2011 for specified purposes, 30.3.2012 for E.W.) by Localism Act 2011 (c. 20), ss., 240(5)(o), Sch. 24 para. 1(3); S.I. 2012/628, art. 3(b)

C6Pt. 8 modified (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 88(1)(2)(7) (with s. 147, Sch. 17)

Chapter 14U.K.Miscellaneous provisions

F1...U.K.

Textual Amendments

F1S. 870 and cross-heading omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 20 para. 29 (with Sch. 20 para. 50(9))

F1870Assumptions for calculating chargeable profitsU.K.

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