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 900B
When an intangible fixed asset is a restricted asset: the first case
Section 900B defines the first set of circumstances in which an intangible fixed asset is treated as a "restricted asset", limiting the tax relief available to the acquiring company.
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.