PART 3Amendments to taxation legislation consequential upon the transfer of certain functions under the Petroleum Act 1998 to the Scottish Ministers
Finance Act 199310
In section 185 (abolition of petroleum revenue tax for oil fields with development consent on or after 16March 1993) of the Finance Act 1993, in subsection (2A)11, before paragraph (a) insert—
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in relation to a field that is wholly within the Scottish onshore area, as defined in section 8A of the Petroleum Act 1998, the Scottish Ministers;