# Corporation Tax Act 2009, Section 906: Priority of this Part for corporation tax purposes

Extent: E+W+S+N.I.

(1) The amounts to be brought into account in accordance with this Part in respect of any matter are the only amounts to be brought into account for corporation tax purposes in respect of that matter.
(2) Subsection (1) is subject to any indication to the contrary.
(3) In particular, see—
(a) section 1308 (expenditure brought into account in determining value of intangible asset), ...
(b) ..., and
(c) section 112(5) of TIOPA 2010 (deduction for foreign tax where no credit available).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/906 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-906
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.