# Corporation Tax Act 2009, Section 879D: Pre-FA 2019 relevant asset: the first case


For the purposes of this Chapter a relevant asset of a company is a pre-FA 2019 relevant asset if—
(a) the company acquired or created the asset during the period beginning with 8 July 2015 and ending with 31 March 2019, and
(b) the asset was a chargeable intangible asset in relation to the company at any time during the period beginning with 29 October 2018 and ending with 31 March 2019.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/879D (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-879D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.