Part 8Intangible fixed assets
Chapter 4Realisation of intangible fixed assets
733Overview of Chapter
1
This Chapter provides for credits or debits to be brought into account for tax purposes on the realisation by a company of an intangible fixed asset.
2
For the meaning of “realisation”, see section 734.
3
Sections 735 to 738 are subject to Chapter 7 (roll-over relief in case of realisation and reinvestment).
4
This Chapter is also relevant for determining—
a
whether an asset is a chargeable intangible asset for the purposes of this Part, and
b
whether a gain is a chargeable realisation gain for the purposes of this Part.
5
For the meaning of “chargeable intangible asset” and “chargeable realisation gain”, see section 741.