# The Finance Act 1993, Section 86(2), (Fish Quota) Order 1999, Note: Explanatory note


(This note is not part of the Order)
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.

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Source: https://www.legislation.gov.uk/uksi/1999/564/note (the official version)
Page: https://openlegislation.uk/finance-act-1993-section-862-fish-quota-order-1999/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.