{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-738",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-738.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/738",
  "kind": "section",
  "number": "738",
  "heading": "Asset not shown in balance sheet",
  "text": "(1) This section applies if—\n(a) there is a realisation of an intangible fixed asset, and\n(b) neither section 735 (asset written down for tax purposes) nor section 736 (asset shown in balance sheet and not written down for tax purposes) applies.\n(2) A credit equal to any proceeds of realisation must be brought into account for tax purposes.",
  "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/738",
    "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."
}