Regulation 15 Corporation Tax Act 2010

The Corporation Tax Act 2010^f1 is amended as follows.

In section 278 (general definitions for Part 8), at the appropriate place insert—

• ““the OGA” means the Oil and Gas Authority,”.

In section 332DA(5)^f2 (restriction where field qualified for field allowances as new field), for “Secretary of State” substitute “OGA”.

In section 332DB(5) (restriction where project in additionally-developed field qualified for field allowance), for “Secretary of State” substitute “OGA”.

In section 356IB(2)^f3 (authorisation of development: oil fields), in paragraph (a) of the definition of “national authority”, for “Secretary of State” substitute “OGA”.

In section 356J(4)^f4, (authorisation of development: drilling and extraction sites), in paragraph (a) of the definition of “national authority”, for “Secretary of State” substitute “OGA”.

In section 356JD^f5 (meaning of “cluster area”), for “Secretary of State” (in each place) substitute “OGA”.

In Schedule 4 (index of defined expressions), at the appropriate place, insert—

• “the OGA (in Part 8)  | section 278”.