There are currently no known outstanding effects for the Crossrail Act 2008, Paragraph 13.
13(1)For the purposes of [F1Part 8 of CTA 2009]—U.K.
(a)a relevant transfer of a chargeable intangible asset of the transferor is to be treated as a tax-neutral transfer, and
(b)an intangible fixed asset which is an existing asset of the transferor at the time of a relevant transfer is to be treated, on and after the transfer, as an existing asset in the hands of the transferee.
(2)Expressions used in this paragraph and in that [F2Part] have the same meanings in this paragraph as in that [F2Part].
Textual Amendments
F1Words in Sch. 13 para. 13(1) substituted (with effect in accordance with s. 1329(1) of the commencing Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 739(5)(a) (with Sch. 2 Pts. 1, 2)
F2Word in Sch. 13 para. 13(2) substituted (with effect in accordance with s. 1329(1) of the commencing Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 739(5)(b) (with Sch. 2 Pts. 1, 2)
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