# Crossrail Act 2008, Paragraph 23

Extent: E+W+S+N.I.

(1) For the purposes of Part 8 of CTA 2009, a relevant transfer of a chargeable intangible asset of the transferor is to be treated as not involving any realisation of the asset by the transferor.
(2) Expressions used in this paragraph and in that Part have the same meanings in this paragraph as in that Part.

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Source: https://www.legislation.gov.uk/ukpga/2008/18/schedule/13/paragraph/23 (the official version)
Page: https://openlegislation.uk/crossrail-act-2008/schedule-13/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.