754The relief: the “old asset” and “other assets”
(1)This Chapter provides for relief if a company realises an intangible fixed asset and incurs expenditure on other intangible fixed assets.
(2)In this Chapter references to the “old asset” are references to the asset that is realised and references to “other assets” are references to the other assets on which expenditure is incurred.
(3)A company is entitled to relief under this Chapter only if—
(a)the conditions in section 755 are met in relation to the old asset and its realisation,
(b)the conditions in section 756 are met in relation to the expenditure on other assets, and
(c)the company claims the relief in accordance with section 757.
(4)See also the following provisions (which extend or restrict the circumstances in which relief is available)—
(a)sections 777 to 779 (application of roll-over relief where there is reinvestment by group members),
(b)section 791 (application of roll-over relief in relation to degrouping charge),
(c)section 794 (application of roll-over relief in relation to reallocated charge),
(d)section 850 (part realisation involving related party acquisition: exclusion of roll-over relief), and
(e)sections 898 and 899 (roll-over relief for disposals of pre-FA 2002 assets).