Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 40 U.K. Oil: chargeable gains

Part 2 U.K. Reinvestment of ring fence assets

Alternative to roll-over relief U.K.

11 U.K. In section 198 (replacement of business assets used in connection with oil fields), after subsection (2) insert—

“(2A) But subsection (1) is subject to section 198A(3)(a).”