# Gas Act 1995, Paragraph 11

Extent: E+W+S

Where any transfer is effected by paragraph 6 above, the transferee shall be treated—
(a) for the purposes of section 10(1)(a) of the Oil Taxation Act 1975;. . .
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
as if it were the same person in law as the public gas supplier.

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Source: https://www.legislation.gov.uk/ukpga/1995/45/schedule/5/paragraph/11 (the official version)
Page: https://openlegislation.uk/gas-act-1995/schedule-5/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.