»Ê¹ÚÌåÓýapp

TCGA92\S194 did not apply to the disposal of overseas licences before 13 September 1995. FA 1996 extended TCGA92\S194 to overseas licences and equivalent agreements.

»Ê¹ÚÌåÓýapp purpose of extending its application was primarily deregulatory in that it would avoid the need to value non-cash consideration.