Regulation 14 Capital Allowances Act 2001 Original text. Later amendments are not shown. In section 556(2)(a) of the Capital Allowances Act 2001f1 (disposals of oil licences: definitions), for “Secretary of State” substitute “Oil and Gas Authority”. Annotations Footnotes f1 2001 c. 2. ← Regulation 13 Regulation 14 Regulation 15 →