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

[879F  Pre-FA 2019 relevant asset: the third case]

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

(a)     the relevant asset was created on or after 29 October 2018,

(b)     C acquired the relevant asset on or after 1 April 2019 from a person (“the transferor”) who was a related

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