{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-198A",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-198A.json",
  "legislation": "ukpga/1992/12",
  "legislation_title": "Taxation of Chargeable Gains Act 1992",
  "legislation_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992",
  "path": "section/198A",
  "kind": "section",
  "number": "198A",
  "heading": "Ring fence reinvestment: whole consideration reinvested",
  "text": "(1) This section applies if a person (“P”) makes a disposal and acquisition which—\n(a) is a ring fence reinvestment, and\n(b) qualifies for roll-over relief.\n(2) P may make a claim under this section in relation to the disposal and acquisition.\n(3) If P makes a claim under this section—\n(a) section 152 does not apply to any of the disposal consideration, and\n(b) any gain accruing to P on the disposal is not a chargeable gain.\n(4) In this section “disposal consideration” means the whole of the consideration obtained on the disposal made by P.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 198A-198G inserted (with effect in accordance with Sch. 40 para. 13 of the amending Act) by Finance Act 2009 (c. 10), Sch. 40 para. 12"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/section/198A",
    "retrieved_at": "2026-10-29T09:36:15.270072+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."
}