# Corporation Tax Act 2009, Section 879A: Introduction


(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.
(2) In this Chapter “relevant asset” means—
(a) goodwill in a business or part of a business,
(b) an intangible fixed asset that consists of information which relates to customers or potential customers of a business or part of a business,
(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,
(d) an unregistered trade mark or other sign used in the course of a business or part of a business, or
(e) a licence or other right in respect of an asset within any of paragraphs (a) to (d).

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