Corporation Tax Act 2009 section 889

Cases where capital allowances general rule applies

Section 889 establishes when expenditure on intangible assets is treated as incurred for the purposes of the pre-April 2002 transitional rules, where that expenditure would have qualified for capital allowances under the old law.

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.