[195E Company that gives mixed consideration]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[195E  Company that gives mixed consideration]

[(1)     This section applies to a mixed-consideration swap—

(a)     whatever the no gain/no loss amount (“N”) of the company that gives the mixed consideration (“company G”), and

(b)     whatever the amount of the non-licence consideration (“C”) which company G gives.

(2)     In a case where company G acquires only one licence, company G is to be treated as if it had acquired the licence for a consideration of—

N

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