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Corporation Tax Act 2009 section 879C
Restrictions on debits: pre-FA 2019 relevant assets
Section 879C restricts the tax deductions (debits) that a company can claim in respect of certain intangible fixed assets classified as "pre-FA 2019 relevant assets" — broadly, relevant assets held between the announcement of goodwill relief reforms on 29 October 2018 and their implementation on 1 April 2019.
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