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 2010 section 357OD
"Realisation credit" and "realisation debit"
Section 357OD defines what counts as a "realisation credit" or "realisation debit" for the purposes of the Northern Ireland corporation tax regime, specifically in relation to gains or losses arising when a company disposes of or otherwise realises an intangible fixed asset used in its trade.
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.