PART 3 Amendments to taxation legislation consequential upon the transfer of certain functions under the Petroleum Act 1998 to the Scottish Ministers

Taxation of Chargeable Gains Act 1992

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;”.

(1)

1992 c.12; definition of “appropriate authority” inserted by Wales Act 2017 (c.4), Schedule 6, Part 1, paragraph 21(4).