# Corporation Tax Act 2009, Section 900G: Meaning of “relieving acquisition”


For the purposes of this Chapter, an asset is the subject of a relieving acquisition if it is acquired by a company from a person who at the time of the acquisition is not a related party in relation to the company.

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/section/900G (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-900G
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.