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Corporation Tax Act 2009 section 870A
Claims for relief made under sections 152 and 153 of TCGA 1992
Section 870A deals with what happens when a company claimed capital gains roll-over relief between 1 April 2009 and 19 March 2014, and the disposal proceeds were reinvested into an intangible fixed asset within Part 8 of the Corporation Tax Act 2009.
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