Continuity in relation to transfer of intangible assetsE+W+S
6(1)For the purposes of Schedule 29 to the Finance Act 2002 (c. 23), a relevant transfer of a chargeable intangible asset of the transferor is to be treated as a tax-neutral transfer.E+W+S
(2)Expressions used in this paragraph and in that Schedule have the same meanings in this paragraph as in that Schedule.
Commencement Information
I1Sch. 10 para. 6 in force at 8.6.2005 by S.I. 2005/1444, art. 2(1), Sch. 1