820 Transfer of assets on European cross-border transfer of business
Corporation Tax Act 2009 (2009 c 4) | Legislation

820  Transfer of assets on European cross-border transfer of business

(1)     If the transfer of business includes intangible fixed assets that—

(a)     are chargeable intangible assets in relation to the transferor immediately before the transfer, and

(b)     are chargeable intangible assets in relation to the transferee immediately after the transfer,

the

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