CTA 2009, Pt. 8, Ch. 11 contains provisions treating some transfers of intangible assets as tax-neutral for the purposes of the intangible fixed asset legislation and for giving relief in respect of the transfer of assets to a non-UK resident company.

The following transfers of intangible assets are treated as tax-neutral for the purposes of the intangible fixed asset legislation. See ¶724-600 for the tax treatment under the intangible fixed asset regime of tax neutral transfers:

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