{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-733",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-733.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/733",
  "kind": "section",
  "number": "733",
  "heading": "Overview of Chapter",
  "text": "(1) This Chapter provides for credits or debits to be brought into account for tax purposes on the realisation by a company of an intangible fixed asset.\n(2) For the meaning of “realisation”, see section 734.\n(3) Sections 735 to 738 are subject to Chapter 7 (roll-over relief in case of realisation and reinvestment).\n(4) This Chapter is also relevant for determining—\n(a) whether an asset is a chargeable intangible asset for the purposes of this Part, and\n(b) whether a gain is a chargeable realisation gain for the purposes of this Part.\n(5) For the meaning of “chargeable intangible asset” and “chargeable realisation gain”, see section 741.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/733",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}