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)
26U.K.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”.
Commencement Information
I2Sch. 6 para. 26 in force at 1.10.2018 by S.I. 2017/1179, reg. 4(b)
27U.K.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”.
Commencement Information
I3Sch. 6 para. 27 in force at 1.10.2018 by S.I. 2017/1179, reg. 4(b)