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Finance Act 2002
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Valid from 24/07/2002
Assets entirely excluded: non-commercial purposes etcU.K.
77This Schedule does not apply to an intangible fixed asset to the extent that it is held—
(a)for a purpose that is not a business or other commercial purpose of the company, or
(b)for the purpose of activities in respect of which the company is not within the charge to corporation tax.
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