The Scotland Act 2016 (Onshore Petroleum) (Consequential Amendments) Regulations 2017 No. 79

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

Corporation Tax Act 2010

12.—(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—

“(aza) 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—

“(aza) the Scottish Ministers,”.