# Corporation Tax Act 2009, Section 763: Disregard of deemed realisations and reacquisitions


(1) This Chapter does not apply in relation to a realisation of an asset that does not actually occur but is treated as occurring, except as provided by—
(a) section 791 (application of roll-over relief in relation to degrouping charge), or
(b) section 794 (application of roll-over relief in relation to reallocated charge).
(2) Reacquisitions that do not actually occur but are treated as occurring are ignored for the purposes of this Chapter.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/763 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-763
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.