Regulation 9 Taxation of Chargeable Gains Act 1992

In section 196(5) (interpretation) of the Taxation of Chargeable Gains Act 1992, in paragraph (a) of the definition of “appropriate authority”^f1, before sub-paragraph (i) insert—

“(ai)

the Scottish Ministers, in relation to the Scottish onshore area, as defined in section 8A of that Act;”.