# The Scotland Act 2016 (Onshore Petroleum) (Consequential Amendments) Regulations 2017, 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”, before sub-paragraph (i) insert—
“(ai) the Scottish Ministers, in relation to the Scottish onshore area, as defined in section 8A of that Act;”.

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Source: https://www.legislation.gov.uk/ukdsi/2017/9780111159194/regulation/9 (the official version)
Page: https://openlegislation.uk/draft-scotland-act-2016-onshore-petroleum-consequential-amendments-regulations-2017/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.