{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-879A",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-879A.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/879A",
  "kind": "section",
  "number": "879A",
  "heading": "Introduction",
  "text": "(1) This Chapter contains special rules about the debits to be brought into account by a company for tax purposes in respect of relevant assets.\n(2) In this Chapter “relevant asset” means—\n(a) goodwill in a business or part of a business,\n(b) an intangible fixed asset that consists of information which relates to customers or potential customers of a business or part of a business,\n(c) an intangible fixed asset that consists of a relationship (whether contractual or not) between a person carrying on a business and one or more customers of that business or part of that business,\n(d) an unregistered trade mark or other sign used in the course of a business or part of a business, or\n(e) a licence or other right in respect of an asset within any of paragraphs (a) to (d).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 8 Ch. 15A inserted (with effect in accordance with Sch. 9 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 9 para. 6"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/879A",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}