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.