810Mutual trade or businessU.K.
This section has no associated Explanatory Notes
(1)Except as respects royalties, this Part does not apply to an intangible fixed asset so far as it is held for the purposes of any mutual trade or business.
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 810(2) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 176