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Changes over time for: Cross Heading: Continuity in relation to transfer of intangible assets


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Status:
Point in time view as at 06/11/2013.
Changes to legislation:
There are currently no known outstanding effects for the Railways Act 2005, Cross Heading: Continuity in relation to transfer of intangible assets.

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Continuity in relation to transfer of intangible assetsE+W+S
17(1)For the purposes of [Part 8 of the Corporation Tax Act 2009]—E+W+S
(a)a relevant transfer of a chargeable intangible asset of the transferor is to be treated as a tax-neutral transfer; and
(b)an intangible fixed asset which is [a pre-FA 2002 asset] of the transferor at the time of the transfer is to be treated, on and after the transfer, as [a pre-FA 2002 asset] in the hands of the transferee.
(2)Expressions used in this paragraph and in [that Part] have the same meanings in this paragraph as in [that Part].
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