Related Commentary  Related HMRC Manuals

757(1)  For the purposes of this Chapter–

(a)the grant or surrender of a lease of land is to be regarded as a transfer of the land,

(b)the disposal of an interest in an oil licence (within the meaning of section 809 of CTA 2009) is to be regarded as a transfer of the oil licence, and

(c)the grant or disposal of an interest in intellectual property (within the meaning of section 712(3) of CTA 2009) which constitutes a pre-FA 2002 asset (within the meaning of section 881 of that Act) is to be regarded as a transfer of that intellectual property.

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