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Corporation Tax Act 2009
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713“Intangible fixed asset”
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(1)In this Part an “intangible fixed asset”, in relation to a company, means an intangible asset acquired or created by the company for use on a continuing basis in the course of the company’s activities.
(2)In this Part “intangible fixed asset” includes an option or other right—
(a)to acquire an intangible asset that would be a fixed asset if it were acquired, or
(b)to dispose of an intangible fixed asset.
(3)This Part applies to an intangible fixed asset whether or not it is capitalised in the company’s accounts.
(4)Subsection (3) is subject to any indication to the contrary.
(5)This section is subject to any such provision of regulations under section 854 (finance leasing etc) as is mentioned in section 855(1) (assets to be treated as intangible fixed assets of finance lessor).
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