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 885
Assets representing non-qualifying expenditure: time of creation
Section 885 provides a special rule for determining when an internally-generated asset that does not qualify for capital allowances is treated as having been created, for the purposes of Part 8 of the Act (intangible fixed assets).
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.