Regulation 8 Oil Taxation Act 1975

In section 12(1) (interpretation of Part 1) of the Oil Taxation Act 1975, in the definition of “licensee”^f1, in paragraph (b), before sub-paragraph (i) insert—

“(ai)

the Scottish Ministers, where the rights relate to oil in the Scottish onshore area, as defined in section 8A of the Petroleum Act 1998,”.