# Corporation Tax Act 2010, Section 357O: Introductory


(1) This Chapter makes provision about amounts which are treated by section 747 of CTA 2009 (intangible fixed assets held for purposes of trade) as receipts or expenses of a trade carried on by a Northern Ireland company.
(2) In this Chapter “intangible fixed asset” has the same meaning as in Part 8 of CTA 2009 (see section 713 of that Act).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/357O (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-357O
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.