744 Effect of part realisation of asset
Corporation Tax Act 2009 (2009 c 4) | Legislation

744  Effect of part realisation of asset

(1)     The tax written-down value of an intangible asset that has been the subject of a part realisation is determined as follows.

(2)     Immediately after the part realisation the tax written-down value of the asset is—

WDVB x (AVA / AVB)

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