Finance Act 2002 (c. 23)

SCHEDULES

SCHEDULE 29 Gains and losses of a company from intangible fixed assets

Part 7 Roll-over relief in case of realisation and reinvestment

Realisation and reacquisition

44 This Part applies where a company realises an asset and subsequently reacquires it as if what is reacquired were a different asset from that previously realised.