20 Intangible fixed assets: realisation involving non-monetary receipt
Finance Act 2018 (2018 c 3) | Legislation

20  Intangible fixed assets: realisation involving non-monetary receipt

(1)     In section 739 of CTA 2009 (meaning of “proceeds of realisation”) after subsection (1) insert—

“(1A)     But if the realisation involved the receipt of something other than money, subsection (1) has effect as if the

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