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Legislation

Corporation Tax Act 2009

Crossheading Fungible assets

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Section 890 Fungible assets: application of section 858
Section 891 Realisation and acquisition of fungible assets

Corporation Tax Act 2009
Fungible assets

Section 891 | Realisation and acquisition of fungible assets

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
S. 891 omitted (with effect in accordance with s. 31(14)(15) of the amending Act) by virtue of Finance Act 2020 (c. 14), s. 31(9)

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