In exercising their functions so far as their exercise is likely to affect the flora, fauna or geological or physiographical features by reason of which a site of special scientific interest1 is of special interest2, the following authorities:
(1) a Minister of the Crown3, or a government department4;
(2) the Welsh Ministers5;
(3) a local authority6;
(4) a person holding an office:
(a) under the Crown;
(b) created or continued in existence by a public general Act of Parliament; or
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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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