{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-737",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-737.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/737",
  "kind": "section",
  "number": "737",
  "heading": "Apportionment in case of part realisation",
  "text": "(1) In the case of a part realisation—\n(a) the references in section 735 to the tax written-down value of the asset, and\n(b) the references in section 736 to the cost of the asset,\nmust be read as references to the appropriate proportion of that amount.\n(2) That proportion is—\nAVB-AVAAVBwhere—\nAVB is the accounting value immediately before the realisation, and\nAVA is the accounting value immediately after the realisation.",
  "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/737",
    "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."
}