Section 193: Roll-over relief not available for gains on oil licences.

Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk

Taxation of Chargeable Gains Act 1992
- Section 192A: Exemptions for gains or losses on disposal of shares etc
- Section 194: Disposals of oil licences relating to undeveloped areas.

Part VI: Companies, oil, insurance etc. — Chapter II: Oil and mining industries

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