As from a day to be appointed, the following provisions have effect1 with a view to enabling the appropriate national authority2, either on an application3 made to it or of its own accord, to approve a particular type of building matter4 as complying, either generally or in a class of case, with particular requirements of building regulations5. Such an application for the approval of a type of building matter must comply with any requirements of building regulations as to the form of such applications and the particulars to be included in them6. Where the appropriate national authority so approves
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Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible fixed assets. Note, however, that certain intangible fixed assets are excluded from the regime, see Practice Note: Excluded intangible fixed
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