895 Assets acquired in connection with disposals of pre-FA 2002 assets
Corporation Tax Act 2009 (2009 c 4) | Legislation

895  Assets acquired in connection with disposals of pre-FA 2002 assets

(1)     This section applies if—

(a)     a person disposes of an asset which is a pre-FA 2002 asset in the person's hands at the time of the disposal,

(b)     [at any time before 1 July 2020] a company acquires an intangible fixed asset directly or indirectly in consequence of the disposal or otherwise in connection

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