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8. In section 12(1) (interpretation of Part 1) of the Oil Taxation Act 1975, in the definition of “licensee”(1), in paragraph (b), before sub-paragraph (i) insert—
“(ai)the Scottish Ministers, where the rights relate to oil in the Scottish onshore area, as defined in section 8A of the Petroleum Act 1998,”.
1975 c.22; definition of “licensee” as further amended by Wales Act 2017 (c.4), Schedule 6, Part 1, paragraph 19.
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