SCHEDULES
SCHEDULE 6Minor and consequential amendments
Part 2Amendments relating to onshore petroleum
Finance Act 1993 (c. 34)
22
(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.”