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Finance Act 1981
This section has no associated Explanatory Memorandum
5.—(1) Section 118 of the Finance Act 1981() (licence payments other than royalties) is amended as follows.
(2) In subsection (1)—
(a)in paragraph (a), after “Secretary of State” insert “or the OGA”, and
(b)in paragraph (b), for “Secretary of State” substitute “OGA”.
(3) In subsection (2)—
(a)after “Secretary of State” (in the first place) insert “or the OGA”,
(b)for “Secretary of State” (in the second place) substitute “OGA”, and
(c)in paragraph (b), for “Secretary of State” substitute “OGA”.
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