- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (18/04/2005)
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Finance Act 2002
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Changes over time for: Paragraph 56
Version Superseded: 01/04/2009
Alternative versions:
- 24/07/2002- Amendment
- 18/04/2005
Point in time - 01/04/2009- Amendment
Status:
Point in time view as at 18/04/2005. This version of this provision has been superseded.
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Roll-over relief on reinvestment: application to group memberU.K.
56(1)The following provisions have effect as regards the application of Part 7 (roll-over relief in case of realisation and reinvestment) in relation to a company that is a member of a group.
(2)That Part applies where—
(a)the realisation of the old asset is by a company that, at the time of the realisation, is a member of a group,
(b)the expenditure on other assets is by another company that, at the time the expenditure is incurred—
(i)is a member of the same group as the company mentioned in paragraph (a), and
(ii)is not a dual resident investing company,
(c)the other assets are chargeable intangible assets in relation to the company mentioned in paragraph (b) immediately after the expenditure is incurred, and
(d)the claim is made by both companies,
as if both companies were the same person.
(3)That Part does not apply if the expenditure on other assets is expenditure on the acquisition of assets acquired from another member of the same group by a tax-neutral transfer.
(4)Expressions used in this paragraph that are defined for the purposes of Part 7 have the same meaning in this paragraph.
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