PART 3Amendments to taxation legislation consequential upon the transfer of certain functions under the Petroleum Act 1998 to the Scottish Ministers
Capital Allowances Act 200111
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—
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the Scottish Ministers, in relation to the Scottish onshore area, as defined in section 8A of that Act;