Section 25

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

2  In section 711 (overview of Part) in subsection (8) after paragraph (f) (but before the following “and”) insert–

“(fa)Chapter 15A (debits in respect of goodwill and certain other assets),”.

3  In section 715 (application of Part to goodwill) in subsection (2) for the words from “section 816A” to the end substitute “Chapter 15A (debits in respect of goodwill and certain other assets)).”

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