Commentary on Sections Overview Overview Section 893: Assets whose value derives from pre-FA 2002 assets
2267.This section excludes certain assets from the intangible fixed assets rules to the extent that they derive their value from excluded assets. It is based on paragraph 127A of Schedule 29 to FA 2002..
2268.Subsection (1)(e) introduces a new term (“the preserved status conditions”) to refer to the conditions set out in section 894.