# Taxation (International and Other Provisions) Act 2010, Section 391A: Amounts capitalised in carrying value of intangible fixed assets


In determining for the purposes of this Part whether an amount is a tax-interest expense amount or tax-interest income amount, section 906(1) of CTA 2009 (priority of intangible fixed asset rules) does not apply in respect of any matter which may be brought into account in accordance with Part 5 or 7 of that Act.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/391A (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-391A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.