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