CIRD20130 - Reinvestment relief: general matters and conditions to be satisfied: by new asset: must be 'chargeable intangible asset'
CTA09/S756(3)
To qualify for relief the reinvestment must be in assets that count as 鈥榗hargeable intangible assets鈥� (see CIRD20035) in the hands of the company incurring the expenditure immediately after the expenditure is incurred.