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Legislation

Corporation Tax Act 2009

Crossheading When the relief is given

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Section 754 The relief: the “old asset” and “other assets”
Section 755 Conditions relating to the old asset and its realisation
Section 756 Conditions relating to expenditure on other assets
Section 757 Claim for relief

Chapter 7 Roll-over relief in case of realisation and reinvestment
Crossheading When the relief is given

Crossheading When the relief is given

From legislation.gov.uk

Contents

Section 754 The relief: the “old asset” and “other assets”
Section 755 Conditions relating to the old asset and its realisation
Section 756 Conditions relating to expenditure on other assets
Section 757 Claim for relief