{
  "url": "https://openlegislation.uk/draft-scotland-act-2016-onshore-petroleum-consequential-amendments-regulations-2017/regulation-9",
  "json_url": "https://openlegislation.uk/draft-scotland-act-2016-onshore-petroleum-consequential-amendments-regulations-2017/regulation-9.json",
  "legislation": "ukdsi/2017/9780111159194",
  "legislation_title": "The Scotland Act 2016 (Onshore Petroleum) (Consequential Amendments) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/draft-scotland-act-2016-onshore-petroleum-consequential-amendments-regulations-2017",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Taxation of Chargeable Gains Act 1992",
  "text": "In section 196(5) (interpretation) of the Taxation of Chargeable Gains Act 1992, in paragraph (a) of the definition of “appropriate authority”, before sub-paragraph (i) insert—\n“(ai) the Scottish Ministers, in relation to the Scottish onshore area, as defined in section 8A of that Act;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c.12; definition of “appropriate authority” inserted by Wales Act 2017 (c.4), Schedule 6, Part 1, paragraph 21(4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2017/9780111159194/regulation/9",
    "retrieved_at": "2026-10-30T15:06:15.847669+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}