Part 4: Income tax, corporation tax and capital gains tax Section 33: Intangible fixed assets: goodwill etc. Details of the section
Subsections (1) to (3) introduce the amendment to Part 8 of the Corporation Tax Act (CTA) 2009 and refer sections 715 and 746 to the excluded assets in the new section 816A.
	Subsection (4) amends the introduction to Chapter 10 of Part 8 which deals with assets excluded from Part 8 and contains the new section 816A.