# Corporation Tax Act 2009, Section 762: Realisation and reacquisition


If a company realises an asset and subsequently reacquires it, this Chapter applies as if what is reacquired were a different asset from that previously realised.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/762 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-762
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.