754 The relief: the “old asset” and “other assets”
Corporation Tax Act 2009 (2009 c 4) | Legislation

Chapter 7
Roll-over Relief in Case of Realisation and Reinvestment

When the relief is given

754  The relief: the “old asset” and “other assets”

(1)     This Chapter provides for relief if a company realises an intangible fixed asset and incurs expenditure on other intangible fixed assets.

(2)     In this Chapter references

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