Part 8Intangible fixed assets
Chapter 7Roll-over relief in case of realisation and reinvestment
When the relief is given
757Claim for relief
A claim by a company for relief under this Chapter must specify—
(a)
the old assets to which the claim relates,
(b)
the amount of the relief claimed in relation to each old asset, and
(c)
in relation to each old asset, the expenditure on other assets by reference to which relief is claimed.