# The Scotland Act 2016 (Onshore Petroleum) (Consequential Amendments) Regulations 2017, Regulation 3: Oil Taxation Act 1975


In section 12(1) (interpretation of Part 1) of the Oil Taxation Act 1975, in the definition of “licensee”, paragraph (b) has effect as if, for “the OGA” there were substituted—
“—
(i) the Scottish Ministers, where the rights relate to oil in the Scottish onshore area, as defined in section 8A of the Petroleum Act 1998, or
(ii) the OGA, where the rights relate to oil elsewhere,”.

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Source: https://www.legislation.gov.uk/ukdsi/2017/9780111159194/regulation/3 (the official version)
Page: https://openlegislation.uk/draft-scotland-act-2016-onshore-petroleum-consequential-amendments-regulations-2017/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.