Section 880 — Corporation Tax Act 2009: Overview of Chapter

Overview of Chapter 880 This Chapter—

a sets out a general rule limiting the application of this Part to certain assets (see section 882(1): application of this Part to assets created or acquired on or after 1 April 2002),

b makes provision about when assets are treated as created or acquired (see sections 883 to 889),

c makes special provision about particular kinds of assets (see sections 890 to 897),

and d provides how roll-over relief is to apply in some circumstances where assets excluded by the general rule mentioned in paragraph (a) are involved (see sections 898 and 899).