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Legislation

Corporation Tax Act 2009

Crossheading Assets ceasing to be or becoming chargeable intangible assets

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Section 859 Asset ceasing to be chargeable intangible asset: deemed realisation at market value
Section 860 Asset ceasing to be chargeable intangible asset: postponement of gain
Section 861 Treatment of postponed gain on subsequent realisation
Section 862 Treatment of postponed gain in other cases
Section 863 Asset becoming chargeable intangible asset
Section 863A Asset becoming chargeable intangible asset: EU exit charge

Corporation Tax Act 2009
Assets ceasing to be or becoming chargeable intangible assets

Section 861 | Treatment of postponed gain on subsequent realisation

From legislation.gov.uk

1 April 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 860-862 repealed (with effect in accordance with Sch. 8 para. 10(5) of the amending Act) by Finance Act 2019 (c. 1), Sch. 8 para. 10(1)

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