2054.This section modifies the cost of the intangible fixed asset that is replaced, for the purposes of the reinvestment relief rules, in cases where there has been a change of accounting policy resulting in adjustments under Chapter 15 of this Part. It is based on paragraph 42A of Schedule 29 to FA 2002.
Commentary on Sections Overview Chapter 7: Roll-over relief in case of realisation and reinvestment Section 760: References to cost of asset where asset affected by change of accounting policy