[900B When an intangible fixed asset is a restricted asset: the first case]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[When an intangible fixed asset is a restricted asset]

[900B  When an intangible fixed asset is a restricted asset: the first case]

[(1)     An intangible fixed asset of a company is a restricted asset if—

(a)     the company acquired the asset on or after 1 July 2020,

(b)     the company acquired the asset from a person who at the time of the acquisition was a related party in relation to the company, and

(c)     the asset is within subsection (2) or (3).

(2)

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