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Assets treated as pre-commencement assets Assets treated as pre-commencement assetsF1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. 357OMAssets whose value derives from pre-commencement assets
  2. 357ONThe pre-commencement status conditions
  3. 357OOAssets acquired in connection with disposals of pre-commencement assets

Annotations

Textual amendments

F1

Pt. 8B inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1