Sch 15 para 77
The amount or value of any consideration for the transfer of tax history is to be treated as part of the consideration for the licence interest for the purposes of— (a) computing the chargeable gain or allowable loss accruing on the disposal (or on any subsequent disposal) of the licence interest (see section 8 of TCGA 1992), and (b) computing the disposal value of the licence interest, on its disposal, for the purposes of Part 5 of CAA 2001 (mineral extraction allowances).