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Finance Act 2014


1.This section corrects a tax law rewrite error. The section prevents companies claiming capital gains rollover relief on the disposal of tangible assets where the proceeds are reinvested in an intangible fixed asset. It also adjusts the tax cost of the replacement intangible fixed asset where rollover relief has been given for claims made on or after            1 April 2009 and before 19 March 2014, in order to prevent double tax relief being given.

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