SCHEDULES
SCHEDULE 6Minor and consequential amendments
Part 2Amendments relating to onshore petroleum
Corporation Tax Act 2010 (c. 4)
I125
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.
I226
In section 356IB of that Act (authorisation of development: oil fields), in subsection (2), in the definition of ““national authority””—
a
omit ““or”” at the end of paragraph (a);
b
after paragraph (a) insert—
aa
the Welsh Ministers, or
I327
In section 356J of that Act (authorisation of development: drilling and extraction sites), in subsection (4), in the definition of ““national authority””—
a
omit ““or”” or at the end of paragraph (a);
b
after paragraph (a) insert—
aa
the Welsh Ministers, or