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Taxation (International and Other Provisions) Act 2010
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Changes over time for: Section 371SK
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- 17/07/2012- Amendment
- 15/09/2016
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There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Section 371SK.
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[F1371SKIntangible fixed assetsU.K.
This section has no associated Explanatory Notes
(1)This section applies for the purpose of applying Part 8 of CTA 2009 (intangible fixed assets).
(2)Assume that any intangible fixed asset acquired or created by the CFC before its first accounting period was acquired or created by the CFC at the beginning of that accounting period at a cost equal to its value recognised for accounting purposes at that time.
(3)In subsection (2) references to the CFC's first accounting period are to the CFC's accounting period which begins when it becomes a CFC.
(4)The assumption in subsection (2) does not affect the determination of the question whether Part 8 of CTA 2009 applies to an asset in accordance with section 882 of that Act (application of Part 8 to assets created or acquired on or after 1 April 2002).
(5)Assume also that the CFC—
(a)has not claimed any relief under Chapter 7 of Part 8 of CTA 2009 (roll-over relief in case of reinvestment), or
(b)made any provisional declaration of entitlement to such relief.
(6)Subsection (5) is subject to section 371SG(4).]
Textual Amendments
F1Pt. 9A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1 (with ss. 56-58)
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