778 Relief on reinvestment: acquisition of group company: introduction
Corporation Tax Act 2009 (2009 c 4) | Legislation

778  Relief on reinvestment: acquisition of group company: introduction

(1)     Chapter 7 (roll-over relief in case of realisation and reinvestment) applies in accordance with section 779 if—

(a)     a company (“A”) acquires a controlling interest in another company (“B”), and

(b)     intangible fixed assets (“underlying assets”) are held

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