Taxation of Chargeable Gains Act 1992 Schedule 10 paragraph 13

Gas Act 1986 c. 44

Paragraph 13 of Schedule 10 makes a consequential amendment to the Gas Act 1986, updating a cross-reference to reflect the enactment of the Taxation of Chargeable Gains Act 1992.

• This paragraph amends section 60(2) of the Gas Act 1986.
• It replaces an outdated reference to section 272(5) of the Income and Corporation Taxes Act 1970.
• The new reference points to section 170(12) of the Taxation of Chargeable Gains Act 1992.
• This is a purely consequential amendment ensuring legislative cross-references remain accurate and up to date.