CIRD20285 - Reinvestment relief: computation: interaction with CG roll-over relief: tabular summary

Disposal within CG rules for goodwill/quota before 1 April 2002

New asset	Date of acquisition	CG Roll-over relief available?	Re-investment relief available?
Tangible	Before 1/4/02	Yes	No
Tangible	On or after 1/4/02	Yes	No
Intangible	Before 1/4/02	Yes	No
Intangible	On or after 1/4/02	Only if new asset not a ‘chargeable intangible asset’ - CIRD20035	No

Disposal within CG rules of goodwill/quota on or after 1 April 2002

New asset	Date of acquisition	CG roll-over relief available?	Re-investment relief available?
Tangible	Before 1/4/02	Yes	No
Tangible	On or after 1/4/02	No	No
Intangible	Before 1/4/02	Yes	No
Intangible	On or after 1/4/02	No	Yes if new asset a ‘chargeable intangible asset’ - CIRD20035

Disposal of tangible asset whether before or after 1 April 2002

New asset	Date of acquisition	Roll-over relief available?	Re-investment relief available?
Tangible	Before 1/4/02	Yes	No
Tangible	On or after 1/4/02	Yes	No
Intangible	Before 1/4/02	Yes	No
Intangible	On or after 1/4/02	Only if new asset not a ‘chargeable intangible asset’ - CIRD20035	No