Statute
Section 763 — Corporation Tax Act 2009: Disregard of deemed realisations and reacquisitions
Text of the provision Official document
Disregard of deemed realisations and reacquisitions 763 1 This Chapter does not apply in relation to a realisation of an asset that does not actually occur but is treated as occurring, except as provided by—
a section 791 (application of roll-over relief in relation to degrouping charge), or b section 794 (application of roll-over relief in relation to reallocated charge).
2 Reacquisitions that do not actually occur but are treated as occurring are ignored for the purposes of this Chapter.
Official source: legislation.gov.uk
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