Both the old assets you have disposed of and the new ones you have acquired must be any of the following:
- buildings or parts of buildings
- fixed plant or machinery
- milk, potato or ewe and suckler cow premium quotas or payment entitlements under the single payment scheme
- fish quotas
- ships, aircraft, hovercraft, satellites, space stations and spacecraft; or
- Lloyd’s syndicate capacities.
There is no requirement for the asset sold and its replacement to be of the same type.