# Corporation Tax Act 2009, Section 719: Accounting value


In this Part “accounting value”, in relation to an asset, means the net book value (or carrying amount) of the asset recognised for accounting purposes.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/719 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-719
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.