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Legislation
Corporation Tax Act 2009

Crossheading How the relief is given

  • Section 758 How the relief is given: general
  • Section 759 Determination of appropriate proportion of cost and adjusted cost
  • Section 760 References to cost of asset where asset affected by change of accounting policy
  • Section 761 Declaration of provisional entitlement to relief
  • Section 762 Realisation and reacquisition
  • Section 763 Disregard of deemed realisations and reacquisitions
  1. Corporation Tax Act 2009
  2. /
  3. /Chapter 7 Roll-over relief in case of realisation and reinvestment

Crossheading How the relief is given

From legislation.gov.uk

Contents

  1. Section 758 How the relief is given: general
  2. Section 759 Determination of appropriate proportion of cost and adjusted cost
  3. Section 760 References to cost of asset where asset affected by change of accounting policy
  4. Section 761 Declaration of provisional entitlement to relief
  5. Section 762 Realisation and reacquisition
  6. Section 763 Disregard of deemed realisations and reacquisitions
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