Regulation 6 Finance Act 1982
(1)
The Finance Act 1982f1 is amended as follows.
(2)
In section 140 (increase of gross profit by reference to royalties in kind), for “Secretary of State” (in each place) substitute “OGA”.
(3)
In Schedule 19 (supplementary provisions relating to APRT), in paragraph 3(1)(a)f2, for “Secretary of State” substitute “OGA”.
Annotations
Footnotes
- f1
- f2
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Paragraph 3 was amended by the Finance Act 1999 (c. 16), section 99.