Exclusion of roll-over relief in case of part realisation involving related party
93Part 7 (roll-over relief in case of reinvestment) does not apply in relation to the part realisation by a company of an intangible fixed asset if a person who is a related party in relation to the company acquires an interest of any description—
(a)in that asset, or
(b)in an asset whose value is derived in whole or in part from that asset,
as a result of, or in connection with, the part realisation.