42 Transfer of intangible assets not at arm's length
Finance (No 2) Act 2015 (2015 c 33) | Legislation

42  Transfer of intangible assets not at arm's length

(1)     In section 846 of CTA 2009 (transfers of intangible assets not at arm's length), after subsection (1) insert—

“(1A)     Subsection (1B) applies in relation to the transfer of an intangible asset where—

(a)     by virtue of subsection (1), section 845 does not apply, and

(b)     the market value

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