SolvedCIRD20285 | Reinvestment relief: computation: interaction with CG roll-over relief: tabular summary
From HM Revenue & Customs · Corporate Intangibles Research and Development Manual
Disposal within CG rules for goodwill/quota before 1 April 2002
| New asset | Date of acquisition | CG Roll-over relief available? | Re-investment relief available? |
|---|---|---|---|
| Tangible | Before 1/4/02 | Yes | No |
| Tangible | On or after 1/4/02 | Yes | No |
| Intangible | Before 1/4/02 | Yes | No |
| Intangible | On or after 1/4/02 | Only if new asset not a ‘chargeable intangible asset’ - CIRD20035 | No |
Disposal within CG rules of goodwill/quota on or after 1 April 2002
| New asset | Date of acquisition | CG roll-over relief available? | Re-investment relief available? |
|---|---|---|---|
| Tangible | Before 1/4/02 | Yes | No |
| Tangible | On or after 1/4/02 | No | No |
| Intangible | Before 1/4/02 | Yes | No |
| Intangible | On or after 1/4/02 | No | Yes if new asset a ‘chargeable intangible asset’ - CIRD20035 |
Disposal of tangible asset whether before or after 1 April 2002
| New asset | Date of acquisition | Roll-over relief available? | Re-investment relief available? |
|---|---|---|---|
| Tangible | Before 1/4/02 | Yes | No |
| Tangible | On or after 1/4/02 | Yes | No |
| Intangible | Before 1/4/02 | Yes | No |
| Intangible | On or after 1/4/02 | Only if new asset not a ‘chargeable intangible asset’ - CIRD20035 | No |