Valid from 01/04/2009
906Priority of this Part for corporation tax purposesU.K.
This section has no associated Explanatory Notes
(1)The amounts to be brought into account in accordance with this Part in respect of any matter are the only amounts to be brought into account for corporation tax purposes in respect of that matter.
(2)Subsection (1) is subject to any indication to the contrary.
(3)In particular, see—
(a)section 1308 (expenditure brought into account in determining value of intangible asset), and
(b)section 83(2ZA) of FA 1989 (life assurance: receipts to be taken into account).