# Corporation Tax Act 2009, Section 881: Meaning of “pre-FA 2002 assets”


Intangible fixed assets which are excluded from the application of this Part by the general rule mentioned in section 880(a) (subject to any express provision to the contrary) are referred to in this Part as “pre-FA 2002 assets”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/881 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-881
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.