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

[900M  Acquisition of fungible assets: pre-FA 2002 assets and restricted assets]

[(1)     Fungible assets acquired by a company that would not otherwise be treated as pre-FA 2002 assets are so treated so far as they are identified, in accordance with the following rules, with pre-FA 2002 assets realised by the

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