104Meaning of “non-trading loss on intangible fixed assets”U.K.
This
adran has no associated
Nodiadau Esboniadol
(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 so much of such a loss as is made up of an amount carried forward under section 753(3) of CTA 2009 is excluded from the scope of section 99(1)(g).