PART 2Transitional modifications of taxation legislation having effect until the commencement of Part 2 of Schedule 6 to the Wales Act 2016
Corporation Tax Act 20107
1
Section 356IB (authorisation of development: oil fields) of the Corporation Tax Act 20107 has effect as if, in subsection (2), in the definition of “national authority”—
a
the word “or” were omitted at the end of paragraph (a);
b
after paragraph (a) there were inserted—
aa
the Scottish Ministers, or
2
Section 356J (authorisation of development: drilling and extraction sites) of that Act8 has effect as if, in subsection (4), in the definition of “national authority”—
a
the word “or” were omitted at the end of paragraph (a);
b
after paragraph (a) there were inserted—
aa
the Scottish Ministers, or