# The Scotland Act 2016 (Onshore Petroleum) (Consequential Amendments) Regulations 2017, Regulation 4: Taxation of Chargeable Gains Act 1992


Section 196 (interpretation) of the Taxation of Chargeable Gains Act 1992 has effect as if—
(a) in subsection (1), in paragraphs (a) and (b), and subsection (3), for “Oil and Gas Authority” there were substituted “appropriate authority”;
(b) in subsection (5), after “section—” there were inserted—
““appropriate authority”, in relation to a licence under Part 1 of the Petroleum Act 1998—
(a) the Scottish Ministers, in relation to the Scottish onshore area, as defined in section 8A of that Act, or
(b) otherwise, the Oil and Gas Authority;”.

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Source: https://www.legislation.gov.uk/ukdsi/2017/9780111159194/regulation/4 (the official version)
Page: https://openlegislation.uk/draft-scotland-act-2016-onshore-petroleum-consequential-amendments-regulations-2017/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.