# Finance (No. 2) Act 2017, Paragraph 158


In section 104 (meaning of “non-trading loss on intangible fixed assets” for purposes of section 99(1)(g)), for subsection (2) substitute—
“(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/2017/32/schedule/4/paragraph/158 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-158
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.