CTA09/PART8/S869 (FA02/SCH29/PARA115)

Treatment of debt impairment losses and bad debts under the corporate intangibles regime is determined by whether they pre- or post-date FA05:

periods of account beginning before 1 January 2005 – FA02/SCH29/PARA115 applies

periods of account beginning on or after 1 January 2005 but before 1 April 2009 – FA02/SCH29/PARA115 applies, as amended by FA05

periods of account beginning on or after 1 April 2009 – CTA09/PART8/S869 applies

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