900 Meaning of “chargeable asset within TCGA” in sections 898 and 899
Corporation Tax Act 2009 (2009 c 4) | Legislation

900  Meaning of “chargeable asset within TCGA” in sections 898 and 899

(1)     For the purposes of sections 898 and 899 an asset is a chargeable asset within TCGA 1992 in relation to a company at any time if—

(a)     any gain accruing to the company on the disposal of it at that

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