# Corporation Tax Act 2010, Section 104: Meaning of “non-trading loss on intangible fixed assets”

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

(1) In section 99(1)(g) “non-trading loss on intangible fixed assets” is to be read in accordance with Part 8 of CTA 2009.
(2) But it does not include a loss treated as a non-trading loss on intangible fixed assets for the surrender period as a result of section 753(3) of CTA 2009.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/104 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-104
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.