33 Intangible fixed assets: goodwill etc
Finance (No 2) Act 2015 (2015 c 33) | Legislation

33  Intangible fixed assets: goodwill etc

(1)     Part 8 of CTA 2009 (intangible fixed assets) is amended as follows.

(2)     In section 715 (application of Part 8 to goodwill), in subsection (2), at the end insert “(see, in particular, section 816A (restrictions on goodwill and certain other assets))”.

(3)     In section 746 (“non-trading credits” and “non-trading debits”), in subsection (2), for paragraph (ba) substitute—

“(ba)     section 816A (restrictions on goodwill and certain other assets), and”.

(4)     In section 800 (introduction to Chapter 10: excluded assets), in subsection (2)(c)—

(a)     for “section 814 or 815” substitute “any of sections 814 to 816A”, and

(b)     for “that section” substitute “the section concerned”.

(5)     After section 816 insert—

“816A Restrictions on goodwill and certain other assets

(1)

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