http://www.legislation.gov.uk/ukpga/2014/26/section/62Finance Act 2014An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2026-09-11Expert Participation2026-06-25 PART 1 Income tax, corporation tax and capital gains taxCHAPTER 4Other provisions<Emphasis>Capital gains</Emphasis>Capital gains roll-over relief: intangible fixed assets621In section 156ZB of TCGA 1992 (intangible fixed assets: interaction with relief under Chapter 7 of Part 8 of CTA 2009), in subsection (1), for “This section” substitute “ Subsection (2) ”.2In Chapter 14 of Part 8 of CTA 2009 (intangible fixed assets: miscellaneous provisions), after section 870 insert—<Emphasis>Roll-over relief under </Emphasis>TCGA 1992Claims for relief made under sections 152 and 153 of TCGA 1992870A1Subsection (2) applies where—aa company has made a claim for relief under section 152 or 153 of TCGA 1992 (roll-over relief) during the period beginning with 1 April 2009 and ending with 19 March 2014, andbthe relief claimed relates to disposal proceeds that are applied in acquiring an intangible fixed asset within the meaning of this Part.2The company is treated for the purposes of this Part as if the cost of the asset recognised for tax purposes were reduced on 19 March 2014 by the amount in respect of which the relief under section 152 or 153 of TCGA 1992 is given.3But the effect of subsection (2) must not be to reduce the tax written-down value of the asset to below nil.4The references to adjustments in sections 742(3) and 743(3) (assets written down) include any adjustment required by subsection (2).3The amendment made by subsection (1) has effect in relation to claims for relief under section 152 or 153 of TCGA 1992 made on or after 19 March 2014.4The amendment made by subsection (2) has effect in relation to accounting periods beginning on or after 19 March 2014.5For the purposes of subsection (4), an accounting period beginning before, and ending on or after, 19 March 2014 is to be treated as if so much of the period as falls before that date, and so much of the period as falls on or after that date, were separate accounting periods.