899 Relief where degrouping charge on asset arises on or after 1 April 2002
Corporation Tax Act 2009 (2009 c 4) | Legislation

899  Relief where degrouping charge on asset arises on or after 1 April 2002

(1)     This section applies if—

(a)     a company is treated under section 179(3) or (6) of TCGA 1992 (degrouping charge) as having sold and reacquired a pre-FA 2002 asset, and

(b)     under section 179(4) or (8) of that Act the gain is treated as accruing on or after 1 April 2002.

(2)     Chapter 7 (roll-over relief in case of realisation

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