The Scotland Act 2016 (Onshore Petroleum) (Consequential Amendments) Regulations 2018

Corporation Tax Act 2010

7.—(1) Section 356IB (authorisation of development: oil fields) of the Corporation Tax Act 2010(1) has effect as if, in subsection (2), in the definition of “national authority”—

(a) the word “or” were omitted at the end of paragraph (a);

(b) after paragraph (a) there were inserted—

“(aa) the Scottish Ministers, or”.

(2) Section 356J (authorisation of development: drilling and extraction sites) of that Act(2) has effect as if, in subsection (4), in the definition of “national authority”—

(a) the word “or” were omitted at the end of paragraph (a);

(b) after paragraph (a) there were inserted—

“(aa) the Scottish Ministers, or”.

(1)

2010 c.4; section 356IB was inserted by the Finance Act 2015 (c.11), Schedule 14, Part 1, paragraphs 1 and 7, and amended by S.I. 2016/898, and is further amended by the Wales Act 2017 (c.4), Schedule 6, Part 1, paragraph 26 from a date to be appointed.

(2)

2010 c.4; section 356J was inserted by the Finance Act 2014 (c.26), Schedule 15, Part 1, paragraphs 1 and 3, and amended by S.I. 2016/898, and is further amended by the Wales Act 2017 (c.4), Schedule 6, Part 1, paragraph 26 from a date to be appointed.