# Corporation Tax Act 2009, Section 900K: Fungible assets: pre-FA 2002 assets and restricted assets


(1) For the purposes of section 900J—
(a) pre-FA 2002 assets,
(b) restricted assets, and
(c) standard intangible fixed assets,
are to be regarded as assets of different kinds.
(2) If section 900J applies (whether or not it is a case where subsection (1) of this section has effect)—
(a) a single asset comprising pre-FA 2002 assets is treated as itself being a pre-FA 2002 asset,
(b) a single asset comprising restricted assets is treated as itself being a restricted asset, and
(c) a single asset comprising standard intangible fixed assets is treated as itself being a standard intangible fixed asset.

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