The principles governing the liability of optometrists and dispensing opticians towards their patients are precisely the same as those which govern the liability of medical practitioners towards their patients
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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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