{
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  "id": "uksi/1999/564",
  "title": "The Finance Act 1993, Section 86(2), (Fish Quota) Order 1999",
  "short_title": "Finance Act 1993, Section 86(2), (Fish Quota) 1999",
  "long_title": "This Order adds fish quota as a new Class of assets which qualify for capital gains tax roll-over relief on the replacement of business assets, under sections 152, 153 and 155 of the Taxation of Chargeable Gains Act 1992. Fish quota derives from the EC limits on the fishing of marine fish stocks.",
  "citation": "S.I. 1999/564",
  "type": "uksi",
  "year": "1999",
  "number": "564",
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      "id": "ukpga/1993/34",
      "title": "Finance Act 1993",
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    "source_url": "https://www.legislation.gov.uk/uksi/1999/564",
    "retrieved_at": "2026-10-29T10:59:19.993712+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}