# The Petroleum (Transfer of Functions) Regulations 2016, Regulation 15: Corporation Tax Act 2010


(1) The Corporation Tax Act 2010 is amended as follows.
(2) In section 278 (general definitions for Part 8), at the appropriate place insert—
““the OGA” means the Oil and Gas Authority,”.
(3) In section 332DA(5) (restriction where field qualified for field allowances as new field), for “Secretary of State” substitute “OGA”.
(4) In section 332DB(5) (restriction where project in additionally-developed field qualified for field allowance), for “Secretary of State” substitute “OGA”.
(5) In section 356IB(2) (authorisation of development: oil fields), in paragraph (a) of the definition of “national authority”, for “Secretary of State” substitute “OGA”.
(6) In section 356J(4), (authorisation of development: drilling and extraction sites), in paragraph (a) of the definition of “national authority”, for “Secretary of State” substitute “OGA”.
(7) In section 356JD (meaning of “cluster area”), for “Secretary of State” (in each place) substitute “OGA”.
(8) In Schedule 4 (index of defined expressions), at the appropriate place, insert—
“the OGA (in Part 8) | section 278”.

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Source: https://www.legislation.gov.uk/ukdsi/2016/9780111147146/regulation/15 (the official version)
Page: https://openlegislation.uk/draft-petroleum-transfer-of-functions-regulations-2016/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.