Statute
Section 193 — Taxation of Chargeable Gains Act 1992: Roll-over relief not available for gains on oil licences.
Text of the provision Official document
Roll-over relief not available for gains on oil licences. 193 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Official source: legislation.gov.uk
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