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

Capital Allowances Act 2001

This section has no associated Explanatory Memorandum

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;.