Regulation 7 Corporation Tax Act 2010

(1)

Section 356IB (authorisation of development: oil fields) of the Corporation Tax Act 2010^f1 has effect as if, in subsection (2), in the definition of “national authority”—

(a)

the word “or” were omitted at the end of paragraph (a);

(b)

after paragraph (a) there were inserted—

“(aa)
the Scottish Ministers, or”.

(2)

Section 356J (authorisation of development: drilling and extraction sites) of that Act^f2 has effect as if, in subsection (4), in the definition of “national authority”—

(a)

the word “or” were omitted at the end of paragraph (a);

(b)

after paragraph (a) there were inserted—

“(aa)
the Scottish Ministers, or”.

Annotations

Footnotes

f1: 2010 c.4; section 356IB was inserted by the Finance Act 2015 (c.11), Schedule 14, Part 1, paragraphs 1 and 7, and amended by S.I. 2016/898, and is further amended by the Wales Act 2017 (c.4), Schedule 6, Part 1, paragraph 26 from a date to be appointed.
f2: 2010 c.4; section 356J was inserted by the Finance Act 2014 (c.26), Schedule 15, Part 1, paragraphs 1 and 3, and amended by S.I. 2016/898, and is further amended by the Wales Act 2017 (c.4), Schedule 6, Part 1, paragraph 26 from a date to be appointed.