[879E Pre-FA 2019 relevant asset: the second case]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[879E  Pre-FA 2019 relevant asset: the second case]

[(1)     For the purposes of this Chapter a relevant asset of a company (“C”) is a pre-FA 2019 relevant asset if—

(a)     another company acquired or created the asset during the period beginning with 8 July 2015 and ending with 31 March 2019,

(b)     it was a chargeable intangible asset in relation to that other company at any time during the period beginning with 29 October 2018 and ending with 31 March 2019, and

(c)     C acquired the asset on or after 1 April

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