Part 8 U.K. Intangible fixed assets

Modifications etc. (not altering text)

C1 Pt. 8 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 6(1)

C2 Pt. 8 modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 601, 1184(1) (with Sch. 2)

Chapter 6 U.K. How credits and debits are given effect

Non-trading credits and debits U.K.

752 Charge to tax on non-trading gains on intangible fixed assets U.K.

The charge to corporation tax on income applies to non-trading gains arising to a company on intangible fixed assets.