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11Where any transfer is effected by paragraph 6 above, the transferee shall be treated—
(a)for the purposes of section 10(1)(a) of the [1975 c. 22.] Oil Taxation Act 1975; and
(b)for the purposes of the [1981 c. 3.] Gas Levy Act 1981,
as if it were the same person in law as the public gas supplier.
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