# The Scotland Act 2016 (Onshore Petroleum) (Consequential Amendments) Regulations 2017, Regulation 10: Finance Act 1993


In section 185 (abolition of petroleum revenue tax for oil fields with development consent on or after 16 March 1993) of the Finance Act 1993, in subsection (2A), before paragraph (a) insert—
“(za) 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;”.

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Source: https://www.legislation.gov.uk/ukdsi/2017/9780111159194/regulation/10 (the official version)
Page: https://openlegislation.uk/draft-scotland-act-2016-onshore-petroleum-consequential-amendments-regulations-2017/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.