The control, use and occupation of the Palace of Westminster and its precincts is permanently enjoyed by the Houses of Parliament1. The control of the accommodation and services in the part of the Palace and its precincts occupied by or on behalf of the House of Commons is vested in the Speaker of the House of Commons; control of the part occupied by or on behalf of the House of Lords is vested in the Lord Speaker; control of Westminster Hall and the Crypt Chapel is vested jointly in the Lord Great Chamberlain, as representative of the Queen, the
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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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