# Corporation Tax Act 2010, Section 602: Effect of deemed disposal and reacquisition


A deemed disposal and reacquisition of an asset under this Part is to be taken into account for the purposes of any subsequent disposal (whether actual or deemed).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/602 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-602
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.