PART 3Amendments to taxation legislation consequential upon the transfer of certain functions under the Petroleum Act 1998 to the Scottish Ministers
Corporation Tax Act 201012
1
In section 356IB (authorisation of development: oil fields) of the Corporation Tax Act 2010, in subsection (2), in the definition of “national authority”, after paragraph (a) insert—
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the Scottish Ministers,
2
In section 356J (authorisation of development: drilling and extraction sites) of that Act , in subsection (4), in the definition of “national authority”, after paragraph (a) insert—
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the Scottish Ministers,