The members of both Houses of Parliament must make and subscribe the oath of allegiance, or make a solemn affirmation in lieu1, on taking their seats for the first time, in every new Parliament2.
The form of oath or affirmation, which must be solemnly and publicly made by members in their respective Houses, is fixed by statute3, and any lord spiritual or temporal who votes or who sits in the House of Lords, and any member who votes or who sits as a member in the House of Commons during any debate after the Speaker
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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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