Intangible fixed assets: restrictions on goodwill and certain other assets

Finance (No. 3) Bill – in the House of Commons at 7:53 pm on 8th January 2019.

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“Schedule (Intangible fixed assets: restrictions on goodwill and certain other assets) contains provision about the debits to be brought into account for corporation tax purposes in respect of goodwill and certain other assets.”—(Mel Stride.)

Brought up, and added to the Bill.