[900F Special rule: section 900C or 900D case]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[900F  Special rule: section 900C or 900D case]

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

(2)     The relevant Chapters of this Part have effect as if the company acquired the asset for the adjusted amount.

(3)     The adjusted amount is calculated as follows—

Step 1
Find the amount—

(a)     for which the company actually acquired the asset, or

(b)     if different, for which it would (ignoring this section) be treated

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