The claimant must prove descent from the original grantee within the original limitation1, except in proving a claim to a barony which, having been revived after being previously in abeyance, is again in abeyance, where it is sufficient to prove descent from the holder in whose favour it was last revived
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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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