# The Scotland Act 2016 (Onshore Petroleum) (Consequential Amendments) Regulations 2017, Regulation 6: Capital Allowances Act 2001


In section 556(2) of the Capital Allowances Act 2001, paragraph (a) of the definition of “the relevant authority” has effect as if for “, the Oil and Gas Authority” there were substituted—
“—
(i) the Scottish Ministers, in relation to the Scottish onshore area, as defined in section 8A of that Act;
(ii) otherwise, the Oil and Gas Authority”.

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Source: https://www.legislation.gov.uk/ukdsi/2017/9780111159194/regulation/6 (the official version)
Page: https://openlegislation.uk/draft-scotland-act-2016-onshore-petroleum-consequential-amendments-regulations-2017/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.