[900L Realisation of fungible assets: pre-FA 2002 assets and restricted assets]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[900L  Realisation of fungible assets: pre-FA 2002 assets and restricted assets]

[(1)     This section applies if—

(a)     a company realises a fungible asset, and

(b)     apart from subsection (1) of section 900K,

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