This page explains how to calculate the debit when a partial restriction applies. Note that this section isn't relevant if there is a full restriction under any of the following provisions:

CTA09/S879C (pre-FA 2019),

CTA09/S879I (no business or qualifying IP acquired) or

CTA09/S879K (acquisition from a related individual or firm).

The two situations that will give rise to the partial restriction are when:

The cost of the relevant assets exceeds 6 times the cost of the qualifying IP acquired. This rule, which is contained in CTA09/S879M, is explained further at CIRD44086.

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