Corporation Tax Act 2009 section 893

Assets whose value derives from pre-FA 2002 assets

Section 893 deals with intangible fixed assets acquired between related parties during the period 1 April 2002 to 30 June 2020, where the acquired asset derives its value in whole or in part from an older asset that has preserved status, and explains how such assets are treated outside the intangible fixed assets regime to the extent of that derived value.