794 Application of roll-over relief in relation to reallocated charge
Corporation Tax Act 2009 (2009 c 4) | Legislation

794  Application of roll-over relief in relation to reallocated charge

(1)     This section applies where an election has been made under section 792 for the purpose of enabling B to make a claim under Chapter 7 (roll-over relief on realisation and reinvestment).

(2)     Chapter 7 applies as if the realisation

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