# Corporation Tax Act 2009, Section 879: Subsequent events affecting asset subject to adjustment under this Chapter


(1) On a further change of accounting policy affecting an intangible fixed asset in relation to which this Chapter has applied, the previous provisions of this Chapter apply again.
(2) On a subsequent part realisation affecting the asset in question, section 744 (effect of part realisation of asset) applies.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/879 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-879
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.