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Corporation Tax Act 2009

Crossheading Roll-over relief for disposals of pre-FA 2002 assets

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Section 898 Relief where assets disposed of on or after 1 April 2002
Section 899 Relief where degrouping charge on asset arises on or after 1 April 2002
Section 900 Meaning of “chargeable asset within TCGA” in sections 898 and 899

Chapter 16 Pre-FA 2002 assets etc
Crossheading Roll-over relief for disposals of pre-FA 2002 assets

Crossheading Roll-over relief for disposals of pre-FA 2002 assets

From legislation.gov.uk

Contents

Section 898 Relief where assets disposed of on or after 1 April 2002
Section 899 Relief where degrouping charge on asset arises on or after 1 April 2002
Section 900 Meaning of “chargeable asset within TCGA” in sections 898 and 899