PART 8B

Trading profits taxable at the Northern Ireland rate
CHAPTER 8

Intangible fixed assets

Introductory

Introductory
357O
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).
Pt. 8B inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1