(1) The following provisions apply for the purposes of the Companies Acts.
(2) A document or information is sent or supplied in hard copy form if it is sent or supplied in a paper copy or similar form capable of being read.
References to hard copy have a corresponding meaning.
(3) A document or information is sent or supplied in electronic form if it is sent or supplied—
(a) by electronic means (for example, by e-mail or fax), or
(b) by any other means while in an electronic form (for example, sending a disk by post).
References to electronic copy have a corresponding
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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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0330 161 1234
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