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Chapter 8 Intangible fixed assetsF1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Introductory
  2. Calculating Northern Ireland profits or Northern Ireland losses
  3. Northern Ireland intangibles credits and Northern Ireland intangibles debits
  4. Realisation credits and realisation debits
  5. Pre-commencement assets
  6. Assets treated as pre-commencement assets
  7. Interpretation

Annotations

Textual amendments

F1

Pt. 8B inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1