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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. How the relief is given
  2. Realisation and reacquisition

Section 762 | Realisation and reacquisition

From legislation.gov.uk

If a company realises an asset and subsequently reacquires it, this Chapter applies as if what is reacquired were a different asset from that previously realised.

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