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The Scotland Act 2016 (Onshore Petroleum) (Consequential Amendments) Regulations 2018

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Capital Allowances Act 2001

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11.  In section 556(2) (minor definitions) of the Capital Allowances Act 2001, in paragraph (a) of the definition of “the relevant authority”, before sub-paragraph (i) insert—

(ai)the Scottish Ministers, in relation to the Scottish onshore area, as defined in section 8A of that Act;.

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