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6. In section 556(2) of the Capital Allowances Act 2001(1), paragraph (a) of the definition of “the relevant authority” has effect as if for “, the Oil and Gas Authority” there were substituted—
“—
the Scottish Ministers, in relation to the Scottish onshore area, as defined in section 8A of that Act;
otherwise, the Oil and Gas Authority”.
2001 c.2; section 556(2) was amended by S.I. 2016/898, and is further amended by the Wales Act 2017 (c.4), Schedule 6, Part 1, paragraph 23 from a date to be appointed.
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