CIRD13500 - Core computational rules: CT computation: contents

CIRD13510General
CIRD13520Intangible assets used for a trade or property business
CIRD13530Intangible assets not used for a trade or property business
CIRD13540Intangible assets not used for a trade or property business: set-off of non-trading loss against total profits
CIRD13550Intangible assets not used for a trade or property business: surrender of non-trading loss as group relief
CIRD13560Intangible assets used for life assurance business


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