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HMRC internal manual

Oil Taxation Manual

Capital Gains: Computational Points - Full disposal, cash consideration

If there is other consideration (e.g. cash) on a licence swap, the effect of TCGA92\S194 is to treat that sum as the only consideration for the disposal. Accordingly, the full allowable acquisition costs, subject to TCGA92\S41 restrictions, together with any Indexation Allowance will be offset against it.