# Corporation Tax Act 2010, Paragraph 89


In relation to a transfer before 22 April 2009, section 779(4) has effect as if—
(a) after “if it” there were inserted “ assigns, ” and
(b) after “forgoes it” there were inserted “ (without a sale or transfer of the property) ”.

---
Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/2/paragraph/89 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-89
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.