{
  "url": "https://openlegislation.uk/draft-petroleum-transfer-of-functions-regulations-2016/regulation-11",
  "json_url": "https://openlegislation.uk/draft-petroleum-transfer-of-functions-regulations-2016/regulation-11.json",
  "legislation": "ukdsi/2016/9780111147146",
  "legislation_title": "The Petroleum (Transfer of Functions) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/draft-petroleum-transfer-of-functions-regulations-2016",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Taxation of Chargeable Gains Act 1992",
  "text": "In section 196 of the Taxation of Chargeable Gains Act 1992 (definitions relating to UK licences), for “Secretary of State” (in each place) substitute “Oil and Gas Authority”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 12. Amendments have been made to section 196 which are not relevant to the amendments made by this regulation."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2016/9780111147146/regulation/11",
    "retrieved_at": "2026-10-30T15:08:10.134589+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."
}