CIRD20015 - Reinvestment relief: general matters and conditions to be satisfied: provisional entitlement to relief
CTA09/PART8 S761
This section sets out procedures for reinvestment relief under CTA09/PART8 on a provisional basis where a company intends to incur expenditure on other assets within the time limit. These procedures are parallel to those for the CG roll-over relief under TCGA92/S153A.
The guidance at CG60310 should be followed insofar as it is applicable to CT.