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HMRC internal manual

Corporate Intangibles Research and Development Manual

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HM Revenue & Customs
Updated
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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