CTA09/S879N

As explained at CIRD44083, a full restriction applies when:

The company acquires a relevant asset directly or indirectly from an individual or firm on or after 1 April 2019, and

The related party condition is met, and

The third party acquisition condition is not met.

This page explains when to apply a partial restriction when relevant assets are acquired from a related party who is not a company.

When the restriction applies

CTA09/S879N applies where:

The company acquires relevant assets on or after 1 April 2019 directly or indirectly from an individual or firm,

The related party condition is met,

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