Deemed realisations and deemed acquisitions to be disregardedU.K.
45(1)This Part does not apply in relation to a deemed realisation of an asset except as provided by—
(a)paragraph 65 (application of roll-over relief in relation to deemed realisation as a result of degrouping), or
(b)paragraph 67 (application of roll-over relief in relation to reallocated degrouping charge).
(2)No account shall be taken for the purposes of this Part of any deemed reacquisition.