Regulation 11 Taxation of Chargeable Gains Act 1992
In section 196 of the Taxation of Chargeable Gains Act 1992f1 (definitions relating to UK licences), for “Secretary of State” (in each place) substitute “Oil and Gas Authority”.
Annotations
Footnotes
- f1
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1992 c. 12. Amendments have been made to section 196 which are not relevant to the amendments made by this regulation.