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Corporation Tax Act 2009
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Changes to legislation:
Corporation Tax Act 2009, Section 751 is up to date with all changes known to be in force on or before 19 June 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
- Blanket amendment words substituted by S.I. 2011/1043 art. 3 4
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 322(2A)(zb) inserted by 2016 c. 24 s. 73(5)
- s. 1058B(5)(ea) inserted by 2023 c. 20 Sch. para. 57
- s. 1094(2A)-(2C) inserted by 2012 c. 14 Sch. 3 para. 13(3)
- s. 1106(4A)-(4C) inserted by 2012 c. 14 Sch. 3 para. 14(3)
751Non-trading gains and lossesU.K.
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adran has no associated
Nodiadau Esboniadol
(1)If there are non-trading credits or debits in an accounting period in respect of intangible fixed assets, the company's non-trading gain or loss on such assets in the period must be calculated.
(2)There is a non-trading gain on intangible fixed assets in an accounting period if subsection (3) or (4) applies.
(3)If in the accounting period—
(a)there are non-trading credits, but
(b)there are no non-trading debits,
there is a non-trading gain on intangible fixed assets equal to the sum of the credits.
(4)If in the accounting period—
(a)there are both non-trading credits and non-trading debits, and
(b)the total non-trading credits exceed the total non-trading debits,
there is a non-trading gain on intangible fixed assets equal to the excess.
(5)There is a non-trading loss on intangible fixed assets in an accounting period if subsection (6) or (7) applies.
(6)If in the accounting period—
(a)there are non-trading debits, but
(b)there are no non-trading credits,
there is a non-trading loss on intangible fixed assets equal to the sum of the debits.
(7)If in the accounting period—
(a)there are both non-trading credits and non-trading debits, and
(b)the total non-trading debits exceed the total non-trading credits,
there is a non-trading loss on intangible fixed assets equal to the excess.
(8)For the treatment of non-trading gains and losses see—
(a)section 752 (charge to tax on non-trading gains on intangible fixed assets), and
(b)section 753 (treatment of non-trading losses).
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