F1PART 8BTrading profits taxable at the Northern Ireland rate
CHAPTER 8Intangible fixed assets
Introductory
357OIntroductory
(1)
This Chapter makes provision about amounts which are treated by section 747 of CTA 2009 (intangible fixed assets held for purposes of trade) as receipts or expenses of a trade carried on by a Northern Ireland company.
(2)
In this Chapter “intangible fixed asset” has the same meaning as in Part 8 of CTA 2009 (see section 713 of that Act).