Paragraph 84 corresponds to TCGA92/S139 (see CG52800 onwards), and applies where:
Any such transfer of assets should first be examined to see if it falls within the rules for intra- group transfers. If it does then tax neutral treatment is available by virtue of CIRD40220 and paragraph 84 is of no application.
If the transfer remains within paragraph 84, then a transfer of chargeable intangible assets may still take place on tax neutral terms (as explained in CIRD40300) but is subject to the requirement that it must have been undertaken for a bona fide commercial purpose. This, and the other conditions that need to be satisfied are described in more detail in CIRD42025.