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Pre-commencement assets Pre-commencement assetsF1

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

  1. 357OHPre-commencement asset
  2. 357OIGoodwill
  3. 357OJAssets representing production expenditure on films
  4. 357OKFungible assets
  5. 357OLRealisation and acquisition of fungible assets

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