# The Petroleum (Transfer of Functions) Regulations 2016, Regulation 11: Taxation of Chargeable Gains Act 1992


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”.

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Source: https://www.legislation.gov.uk/ukdsi/2016/9780111147146/regulation/11 (the official version)
Page: https://openlegislation.uk/draft-petroleum-transfer-of-functions-regulations-2016/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.