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Legislation

Corporation Tax Act 2009

Crossheading Assets treated as pre-FA 2002 assets

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Section 892 Certain assets acquired on transfer of business or transfer within a group
Section 893 Assets whose value derives from pre-FA 2002 assets
Section 894 The preserved status conditions etc
Section 895 Assets acquired in connection with disposals of pre-FA 2002 assets

Chapter 16 Pre-FA 2002 assets etc
Crossheading Assets treated as pre-FA 2002 assets

Crossheading Assets treated as pre-FA 2002 assets

From legislation.gov.uk

Contents

Section 892 Certain assets acquired on transfer of business or transfer within a group
Section 893 Assets whose value derives from pre-FA 2002 assets
Section 894 The preserved status conditions etc
Section 895 Assets acquired in connection with disposals of pre-FA 2002 assets