894 The preserved status conditions etc
Corporation Tax Act 2009 (2009 c 4) | Legislation

894  The preserved status conditions etc

(1)     For the purposes of section 893(1) the other asset meets the preserved status conditions if subsections (2) and (3) apply.

(2)     This subsection applies if on or after 1 April 2002 the other asset—

(a)     has been a pre-FA 2002 asset in the hands of the transferor at a time when the transferor

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