Corporation Tax Act 2009 section 879F

Pre-FA 2019 relevant asset: the third case

Section 879F defines the third scenario in which an intangible fixed asset is classified as a pre-Finance Act 2019 relevant asset, focusing on newly created assets whose value derives from an older asset that has preserved status.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.