Corporation Tax Act 2009 (c. 4)

Part 8 U.K. Intangible fixed assets

Modifications etc. (not altering text)

C1 Pt. 8 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 6(1)

C2 Pt. 8 modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 601, 1184(1) (with Sch. 2)

Chapter 7 U.K. Roll-over relief in case of realisation and reinvestment

How the relief is given U.K.

763 Disregard of deemed realisations and reacquisitions U.K.

(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.