# Corporation Tax Act 2009, Section 752: Charge to tax on non-trading gains on intangible fixed assets


The charge to corporation tax on income applies to non-trading gains arising to a company on intangible fixed assets.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/752 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-752
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.