Part 5Group relief
Chapter 2Surrender of company's losses etc for an accounting period
Basic provisions about surrendering losses and other amounts
104Meaning of “non-trading loss on intangible fixed assets”
(1)
In section 99(1)(g) “non-trading loss on intangible fixed assets” is to be read in accordance with Part 8 of CTA 2009.
F1(2)
But it does not include a loss treated as a non-trading loss on intangible fixed assets for the surrender period as a result of section 753(3) of CTA 2009.