Section 879D | Pre-FA 2019 relevant asset: the first case

For the purposes of this Chapter a relevant asset of a company is a pre-FA 2019 relevant asset if—

(a)the company acquired or created the asset during the period beginning with 8 July 2015 and ending with 31 March 2019, and

(b)the asset was a chargeable intangible asset in relation to the company at any time during the period beginning with 29 October 2018 and ending with 31 March 2019.