This section has no associated Explanatory Notes
25(1)Section 332DA of the Corporation Tax Act 2010 (restriction where field qualified for field allowance as new field) is amended as follows.U.K.
(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.”
Commencement Information
I1Sch. 6 para. 25 in force at 1.10.2018 by S.I. 2017/1179, reg. 4(b)