xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
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)