SCHEDULES
SCHEDULE 6Minor and consequential amendments
Part 2Amendments relating to onshore petroleum
Finance Act 1993 (c. 34)
I122
1
Section 185 of the Finance Act 1993 (abolition of petroleum revenue tax for oil fields with development consent on or after 16 March 1993) is amended as follows.
2
In subsection (1C)(a) and (b), for ““OGA”” substitute “
appropriate authority
”
.
3
In subsection (2)(b), for ““OGA”” substitute “
appropriate authority
”
.
4
After subsection (2) insert—
2A
In subsections (1C) and (2), “"the appropriate authority”” means—
a
in relation 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.