Statute
Section 879D — Corporation Tax Act 2009: Pre-FA 2019 relevant asset: the first case
Text of the provision Official document
Pre-FA 2019 relevant asset: the first case 879D 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.
Official source: legislation.gov.uk
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