Continuity in relation to transfer of intangible assets Continuity in relation to transfer of intangible assets Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 13 para. 44(1)(a) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 37 13Paragraph 13 Continuity in relation to transfer of intangible assets