{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-156ZB",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-156ZB.json",
  "legislation": "ukpga/1992/12",
  "legislation_title": "Taxation of Chargeable Gains Act 1992",
  "legislation_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992",
  "path": "section/156ZB",
  "kind": "section",
  "number": "156ZB",
  "heading": "Intangible fixed assets: interaction with relief under Chapter 7 of Part 8 of CTA 2009",
  "text": "(1) Subsection (2) applies if there is a disposal on or after 1 April 2002 of an asset that is both—\n(a) an asset of a class specified in section 155, and\n(b) an intangible fixed asset for the purposes of Part 8 of CTA 2009.\n(2) The period specified in section 152(3)—\n(a) does not include any period beginning on or after 1 April 2002, and\n(b) may not be extended so as to include any such period.\n(3) Classes 4 to 7A in section 155 do not apply for the purposes of corporation tax as respects the acquisition of new assets that are chargeable intangible assets for the purposes of Part 8 of CTA 2009 (see section 741 of that Act).\n(4) In the case of an acquisition before 22 March 2005, subsection (3) applies as if it referred to Classes 4 to 7, instead of Classes 4 to 7A.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 156ZA, 156ZB inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 372 (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 156ZB(1) substituted (with effect in accordance with s. 62(3) of the amending Act) by Finance Act 2014 (c. 26), s. 62(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/section/156ZB",
    "retrieved_at": "2026-10-29T09:36:15.270072+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."
}