Part 8Intangible fixed assets
Chapter 7Roll-over relief in case of realisation and reinvestment
How the relief is given
763Disregard of deemed realisations and reacquisitions
(1)
This Chapter does not apply in relation to a realisation of an asset that does not actually occur but is treated as occurring, except as provided by—
(a)
section 791 (application of roll-over relief in relation to degrouping charge), or
(b)
section 794 (application of roll-over relief in relation to reallocated charge).
(2)
Reacquisitions that do not actually occur but are treated as occurring are ignored for the purposes of this Chapter.