763Disregard of deemed realisations and reacquisitionsU.K.
This section has no associated Explanatory Notes
(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.