6.—(1) The Finance Act 1982(1) is amended as follows.
(2) In section 140 (increase of gross profit by reference to royalties in kind), for “Secretary of State” (in each place) substitute “OGA”.
(3) In Schedule 19 (supplementary provisions relating to APRT), in paragraph 3(1)(a)(2), for “Secretary of State” substitute “OGA”.
Paragraph 3 was amended by the Finance Act 1999 (c. 16), section 99.