Regulation 6 Capital Allowances Act 2001

In section 556(2) of the Capital Allowances Act 2001^f1, paragraph (a) of the definition of “the relevant authority” has effect as if for “, the Oil and Gas Authority” there were substituted—

• “—

  1. (i)

     the Scottish Ministers, in relation to the Scottish onshore area, as defined in section 8A of that Act;

  2. (ii)

     otherwise, the Oil and Gas Authority”.