893 Assets whose value derives from pre-FA 2002 assets
Corporation Tax Act 2009 (2009 c 4) | Legislation

893  Assets whose value derives from pre-FA 2002 assets

(1)     This section applies if—

(a)     [during the period beginning with 1 April 2002 and ending with 30 June 2020] a company (“the acquiring company”) acquires an intangible fixed asset (“the acquired asset”) from a person (“the transferor”),

(b)     the acquired asset is created on or after 1 April 2002,

(c)     at the time of the acquisition

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