The Scotland Act 2016 (Onshore Petroleum) (Consequential Amendments) Regulations 2018 No. 79

PART 2 Transitional modifications of taxation legislation having effect until the commencement of Part 2 of Schedule 6 to the Wales Act 2016

Oil Taxation Act 1975

3.  In section 12(1) (interpretation of Part 1) of the Oil Taxation Act 1975(1), in the definition of “licensee”, paragraph (b) has effect as if, for “the OGA” there were substituted—

“—

(i)

the Scottish Ministers, where the rights relate to oil in the Scottish onshore area, as defined in section 8A of the Petroleum Act 1998, or

(ii)

the OGA, where the rights relate to oil elsewhere,”.

(1)

1975 c.22; the definition of “licensee” in section 12(1) was amended by the Petroleum Act 1998 (c.17), Schedule 4, para 7(3) and S.I. 2016/898, and is further amended by the Wales Act 2017 (c.4), Schedule 6, Part 1, paragraph 19 from a date to be appointed.