{
  "url": "https://openlegislation.uk/wales-act-2017/schedule-6/paragraph-21",
  "json_url": "https://openlegislation.uk/wales-act-2017/schedule-6/paragraph-21.json",
  "legislation": "ukpga/2017/4",
  "legislation_title": "Wales Act 2017",
  "legislation_url": "https://openlegislation.uk/wales-act-2017",
  "path": "schedule/6/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": null,
  "text": "(1) Section 196 of the Taxation of Chargeable Gains Act 1992 is amended as follows.\n(2) In subsection (1)(a) and (b), for ““Oil and Gas Authority”” substitute “ appropriate authority ”.\n(3) Omit subsection (3).\n(4) In subsection (5), after ““section—”” insert—\n““\"appropriate authority””, in relation to a UK licence means—\n(a) in the case of a licence under Part 1 of the Petroleum Act 1998—\n(i) the Welsh Ministers, in relation to the Welsh onshore area (as defined in section 8A of that Act);\n(ii) otherwise, the Oil and Gas Authority;\n(b) in the case of a licence under the Petroleum (Production) Act (Northern Ireland) 1964, the Department for the Economy;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 6 para. 21 in force at 1.10.2018 by S.I. 2017/1179, reg. 4(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/4/schedule/6/paragraph/21",
    "retrieved_at": "2026-10-29T09:05:46.312581+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."
}