52 Intangible fixed assets: pre-FA 2002 assets
Finance Act 2016 (2016 c 24) | Legislation

Intangible Fixed Assets

52  Intangible fixed assets: pre-FA 2002 assets

(1)     Chapter 16 of Part 8 of CTA 2009 (pre-FA 2002 assets) is amended as follows.

(2)     In section 882 (application of Part 8 to assets created or acquired on or after 1 April 2002), after subsection (5) insert—

“(5A)     References in this section to one person being (or not being) a related party in relation to another person are to be read as including references to the participation condition being met (or, as the

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