[879L Meaning of relevant business and third party acquisition]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[879L  Meaning of relevant business and third party acquisition]

[(1)     This section applies for the purposes of section 879K(3).

(2)     “Relevant business” means—

(a)     in a case where the relevant asset is within paragraph (e) of subsection (2) of section 879A, the business or (as the case may be) the part of the business mentioned in the paragraph of that subsection within which the licensed asset falls, and

(b)     in any

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