C1C2Part 8Intangible fixed assets
Annotations:
Modifications etc. (not altering text)
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 7Roll-over relief in case of realisation and reinvestment
How the relief is given
763Disregard of deemed realisations and reacquisitions
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.
Pt. 8 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 6(1)