# Corporation Tax Act 2009, Section 733: Overview of Chapter


(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.
(2) For the meaning of “realisation”, see section 734.
(3) Sections 735 to 738 are subject to Chapter 7 (roll-over relief in case of realisation and reinvestment).
(4) This Chapter is also relevant for determining—
(a) whether an asset is a chargeable intangible asset for the purposes of this Part, and
(b) whether a gain is a chargeable realisation gain for the purposes of this Part.
(5) For the meaning of “chargeable intangible asset” and “chargeable realisation gain”, see section 741.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/733 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-733
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.