Corporation Tax Act 2009

879Subsequent events affecting asset subject to adjustment under this ChapterU.K.
This adran has no associated Nodiadau Esboniadol

(1)On a further change of accounting policy affecting an intangible fixed asset in relation to which this Chapter has applied, the previous provisions of this Chapter apply again.

(2)On a subsequent part realisation affecting the asset in question, section 744 (effect of part realisation of asset) applies.