Statute
Section 737 — Corporation Tax Act 2009: Apportionment in case of part realisation
Text of the provision Official document
Apportionment in case of part realisation 737 1 In the case of a part realisation—
a the references in section 735 to the tax written-down value of the asset, and b the references in section 736 to the cost of the asset, must be read as references to the appropriate proportion of that amount.
2 That proportion is— AVB - AVA AVB where— AVB is the accounting value immediately before the realisation, and AVA is the accounting value immediately after the realisation.
Official source: legislation.gov.uk
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