# Corporation Tax Act 2009, Section 810: Mutual trade or business

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

(1) Except as respects royalties, this Part does not apply to an intangible fixed asset so far as it is held for the purposes of any mutual trade or business.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/810 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-810
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.