SolvedCrossheading Assets ceasing to be or becoming chargeable intangible assets
From legislation.gov.uk
Contents
- Section 859 Asset ceasing to be chargeable intangible asset: deemed realisation at market value
- Section 860 Asset ceasing to be chargeable intangible asset: postponement of gain
- Section 861 Treatment of postponed gain on subsequent realisation
- Section 862 Treatment of postponed gain in other cases
- Section 863 Asset becoming chargeable intangible asset
- Section 863A Asset becoming chargeable intangible asset: EU exit charge