D1.620 Corporate intangible regime—signpost summary for computational rules
The starting point for amounts to be taxed or relieved under the corporate intangible regime are the accounting debits and credits, as adjusted for tax and any adjustment required to reflect market value (see D1.610–D1.614).The regime provides specific rules regarding how accounting gains and losses are to be brought into account as credits and debits for tax purposes. These rules are detailed in this section of the commentary as summarised below:
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