Provisions affected

There are seven circumstances where it is important to consider whether the other party to a transaction involving goodwill or intangible assets is a related party of the company in question.

1. Whether an intangible asset comes within CTA09/PART8

For acquisitions before 1 July 2020 the policy behind the scope of the provisions in CTA09/PART8/CHAPTER16 was that assets in existence prior to 1 April 2002 remain outside the rules in Part 8 so long as they remain within the same economic family.

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