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

[900D  When an intangible fixed asset is a restricted asset: the third case]

[(1)     An intangible fixed asset of a company (“the asset concerned”) is a restricted asset if—

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

(b)     the asset concerned is within subsection (2).

(2)     The asset concerned is within this subsection if—

(a)     the asset concerned was acquired by any company on or after 1 July 2020 directly or indirectly as a consequence of,

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