{
  "url": "https://openlegislation.uk/northern-rock-plc-tax-consequences-regulations-2009/regulation-6",
  "json_url": "https://openlegislation.uk/northern-rock-plc-tax-consequences-regulations-2009/regulation-6.json",
  "legislation": "uksi/2009/3227",
  "legislation_title": "The Northern Rock plc (Tax Consequences) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/northern-rock-plc-tax-consequences-regulations-2009",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Corporation tax: intangible assets",
  "text": "(1) For the purposes of Part 8 of CTA 2009 (intangible fixed assets), a relevant transfer of a chargeable intangible asset is to be treated as tax-neutral.\n(2) Schedule 28AA to the Income and Corporation Taxes Act 1988 (provisions not at arm’s length) does not apply in relation to a relevant transfer to which paragraph (1) applies.\n(3) For the purposes of section 882 of CTA 2009 (application of Part 8 to assets created or acquired on or after 1st April 2002), assets acquired by ACo or BCo on a relevant transfer are to be treated as if they were acquired from a person who at the time of the acquisition is a related party.\n(4) Expressions used in this regulation and Part 8 of CTA 2009 have the same meaning in this regulation as they have in that Part.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/3227/regulation/6",
    "retrieved_at": "2026-10-29T02:59:14.387519+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}