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 357WF
Application of section 747 of CTA 2009 to Northern Ireland firm
Section 357WF adapts the intangible fixed assets rules in Chapter 8 so that they apply properly to Northern Ireland partnerships, by substituting partnership-specific terminology for the standard company-based terminology used throughout the chapter.
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.