CTA09/S898 & 900

Reinvestment relief is also available to defer a capital gain on a disposal of an intangible asset (including goodwill):

which, but for failing the FA02 rule ([## CTA09/S898 & 900

Reinvestment relief is also available to defer a capital gain on a disposal of an intangible asset (including goodwill):

which, but for failing the FA02 rule (](https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird11500) onwards), would come within CTA09/PART8 (referred to as an ‘existing asset’ – see CIRD11505), the gain on the asset need not be one which qualifies for CG roll-over relief,

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