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.