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Legislation
Corporation Tax Act 2009

Crossheading Introductory

  • Section 800 Introduction
  • Section 801 Right to dispose of or acquire excluded asset also excluded
  • Section 802 Effect of partial exclusion
  1. Introductory
  2. Right to dispose of or acquire excluded asset also excluded

Section 801 | Right to dispose of or acquire excluded asset also excluded

From legislation.gov.uk

So far as an asset of any description is excluded from this Part by this Chapter, an option or other right to acquire or dispose of an asset of that description is similarly excluded.

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