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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 879P
Date of acquisition of relevant asset
Section 879P establishes when a company is treated as having acquired a relevant asset for the purposes of the intangible fixed assets rules, where the acquisition takes place under a contractual obligation.
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.