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.
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.