[900E Special rule: section 900B case]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[The special rules]

[900E  Special rule: section 900B case]

[(1)     This section applies in respect of a restricted asset of a company if it is a restricted asset by reason of section 900B.

(2)     If the company was the first company to acquire the asset on or after 1 July 2020, the relevant Chapters of this Part have effect as if the company

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