[863A Asset becoming chargeable intangible asset: EU exit charge]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[863A  Asset becoming chargeable intangible asset: EU exit charge]

[(1)     This section applies if—

(a)     an asset becomes a chargeable intangible asset in relation to a company by reason of an event specified in section 863(1)(a)

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