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Corporation Tax Act 2009
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491Holding coming within section 490: opening valuations
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(1)This section applies if—
(a)a relevant holding is held by a company both—
(i)at the end of one accounting period (“the first period”), and
(ii)at the beginning of the next (“the second period”), and
(b)section 490 applies to the holding for the second period but not the first period.
(2)For the purposes of section 490(3), the opening value of the holding as at the beginning of the second period is taken to be equal to its market value for the purposes of TCGA 1992 immediately before the end of the first period (see section 272 of that Act).
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