898 Relief where assets disposed of on or after 1 April 2002
Corporation Tax Act 2009 (2009 c 4) | Legislation

Roll-over relief for disposals of pre-FA 2002 assets

898  Relief where assets disposed of on or after 1 April 2002

(1)     This section applies if a company disposes of a pre-FA 2002 asset on or after 1 April 2002.

(2)     Chapter 7 (roll-over relief in case of realisation and reinvestment) applies as if—

(a)     references to the realisation of the old asset were references

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