{
  "url": "https://openlegislation.uk/draft-scotland-act-2016-onshore-petroleum-consequential-amendments-regulations-2017/regulation-12",
  "json_url": "https://openlegislation.uk/draft-scotland-act-2016-onshore-petroleum-consequential-amendments-regulations-2017/regulation-12.json",
  "legislation": "ukdsi/2017/9780111159194",
  "legislation_title": "The Scotland Act 2016 (Onshore Petroleum) (Consequential Amendments) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/draft-scotland-act-2016-onshore-petroleum-consequential-amendments-regulations-2017",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Corporation Tax Act 2010",
  "text": "(1) In section 356IB (authorisation of development: oil fields) of the Corporation Tax Act 2010, in subsection (2), in the definition of “national authority”, after paragraph (a) insert—\n“(aza) the Scottish Ministers,”.\n(2) In section 356J (authorisation of development: drilling and extraction sites) of that Act , in subsection (4), in the definition of “national authority”, after paragraph (a) insert—\n“(aza) the Scottish Ministers,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2017/9780111159194/regulation/12",
    "retrieved_at": "2026-10-30T15:06:15.847669+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}