# The Scotland Act 2016 (Onshore Petroleum) (Consequential Amendments) Regulations 2017, Regulation 7: Corporation Tax Act 2010


(1) Section 356IB (authorisation of development: oil fields) of the Corporation Tax Act 2010 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 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”.

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Source: https://www.legislation.gov.uk/ukdsi/2017/9780111159194/regulation/7 (the official version)
Page: https://openlegislation.uk/draft-scotland-act-2016-onshore-petroleum-consequential-amendments-regulations-2017/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.