Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 40 U.K. Oil: chargeable gains

Part 1 U.K. Licence swaps

7 U.K. In Schedule 3 (assets held on 31 March 1982), in paragraph 1(2) (meaning of no gain/no loss disposal), after “provisions” insert “ or any of sections 195B, 195C or 195E ”.