# Wales Act 2017, Paragraph 25


(1) Section 332DA of the Corporation Tax Act 2010 (restriction where field qualified for field allowance as new field) is amended as follows.
(2) In subsection (5), for ““OGA”” substitute “ relevant national authority ”.
(3) After subsection (5) insert—
“(5A) The relevant national authority” is—
(a) where the relevant project relates to a field that is wholly within the Welsh onshore area (as defined in section 8A of the Petroleum Act 1998), the Welsh Ministers;
(b) otherwise, the OGA.”

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Source: https://www.legislation.gov.uk/ukpga/2017/4/schedule/6/paragraph/25 (the official version)
Page: https://openlegislation.uk/wales-act-2017/schedule-6/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.