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HMRC internal manual

Capital Gains Manual

Intangible regime: transitional arrangements for companies: disposal of assets within Classes 1, 2, 3 and 8 of TCGA 1992 s155/acquisition of goodwill or quota on or after 1 April 2002

If a company disposes of land or buildings, or one of the other assets not within Classes 4 - 7 in s155 (see CG60410), roll-over relief is not available against any capital gain from that disposal where the new asset is within the Intangibles Regime for companies, for example goodwill or quota acquired from an unrelated party on or after 1 April 2002. This does not apply to individuals or trustees. See example in CG61060.