# Corporation Tax Act 2009, Section 900O: Interpretation


In this Chapter—
“restricted asset” has the same meaning as in Chapter 16A, and
“standard intangible fixed asset” means an intangible fixed asset that is neither a pre-FA 2002 asset nor a restricted asset.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/900O (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-900O
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.