# Corporation Tax Act 2009, Section 803: Non-commercial purposes etc

Extent: E+W+S+N.I.

This Part does not apply to an intangible fixed asset so far as it is held—
(a) for a purpose that is not a business or other commercial purpose of the company, or
(b) for the purpose of activities in respect of which the company is not within the charge to corporation tax , otherwise than as a result of Chapter 3A of Part 2.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/803 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-803
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.