755 Conditions relating to the old asset and its realisation
Corporation Tax Act 2009 (2009 c 4) | Legislation

755  Conditions relating to the old asset and its realisation

(1)     The old asset must have been a chargeable intangible asset of the company throughout the period during which it was held by the company (but see subsection (5)).

(2)     The proceeds of realisation of the old asset must exceed—

(a)     the cost of the asset,

(b)     in the case

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