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Corporation Tax Act 2009 section 879H
Pre-FA 2019 relevant asset: the fourth case
Section 879H defines the fourth and final case in which an intangible fixed asset is classified as a pre-Finance Act 2019 relevant asset, dealing with situations where a company acquires an asset on or after 1 April 2019 in connection with another person's disposal of what would have been a pre-FA 2019 asset.
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