# Taxation of Chargeable Gains Act 1992, Section 156ZB: Intangible fixed assets: interaction with relief under Chapter 7 of Part 8 of CTA 2009

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

(1) Subsection (2) applies if there is a disposal on or after 1 April 2002 of an asset that is both—
(a) an asset of a class specified in section 155, and
(b) an intangible fixed asset for the purposes of Part 8 of CTA 2009.
(2) The period specified in section 152(3)—
(a) does not include any period beginning on or after 1 April 2002, and
(b) may not be extended so as to include any such period.
(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).
(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.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/section/156ZB (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-156ZB
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.