Part 8Intangible fixed assets
Chapter 18Priority rules
906Priority of this Part for corporation tax purposes
(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), F1...
(c)
section 112(5) of TIOPA 2010 (deduction for foreign tax where no credit available).