9. In section 196(5) (interpretation) of the Taxation of Chargeable Gains Act 1992, in paragraph (a) of the definition of “appropriate authority”(1), before sub-paragraph (i) insert—
“(ai)the Scottish Ministers, in relation to the Scottish onshore area, as defined in section 8A of that Act;”.
1992 c.12; definition of “appropriate authority” inserted by Wales Act 2017 (c.4), Schedule 6, Part 1, paragraph 21(4).