Petroleum PART 1 Introductory Citation, commencement and extent 1 1 These Regulations may be cited as the Scotland Act 2016 (Onshore Petroleum) (Consequential Amendments) Regulations 2018. 2 Parts 1 and 2 come into force on the twenty-first day after the day on which these Regulations are made. 3 Part 3 comes into force immediately after the commencement of Part 2 of Schedule 6 (amendments relating to onshore petroleum consequential on transfer of certain functions under the Petroleum Act 1998 to the Welsh Ministers) to the Wales Act 2017 . 4 An amendment or modification made by these Regulations has the same extent as the provision to which it relates. PART 2 Transitional modifications of taxation legislation having effect until the commencement of Part 2 of Schedule 6 to the Wales Act 2016 Period for which the modifications made by regulations 3 to 7 have effect 2 The modifications specified in regulations 3 to 7 have effect until the commencement of Part 2 of Schedule 6 (amendments relating to onshore petroleum consequential on transfer of certain functions under the Petroleum Act 1998 to the Welsh Ministers) to the Wales Act 2017. Oil Taxation Act 1975 3 In section 12(1) (interpretation of Part 1) of the Oil Taxation Act 1975 , in the definition of “licensee”, paragraph (b) has effect as if, for “the OGA” there were substituted— — the Scottish Ministers, where the rights relate to oil in the Scottish onshore area, as defined in section 8A of the Petroleum Act 1998, or the OGA, where the rights relate to oil elsewhere, . Taxation of Chargeable Gains Act 1992 4 Section 196 (interpretation) of the Taxation of Chargeable Gains Act 1992 has effect as if— a in subsection (1), in paragraphs (a) and (b), and subsection (3), for “Oil and Gas Authority” there were substituted “appropriate authority”; b in subsection (5), after “section—” there were inserted— “appropriate authority”, in relation to a licence under Part 1 of the Petroleum Act 1998— the Scottish Ministers, in relation to the Scottish onshore area, as defined in section 8A of that Act, or otherwise, the Oil and Gas Authority; . Finance Act 1993 5 Section 185 (abolition of petroleum revenue tax for oil fields with development consent on or after 16 March 1993) of the Finance Act 1993 has effect as if— a in subsection (1C), in paragraphs (a) and (b), for “OGA” there were substituted “appropriate authority”; b in subsection (2), in paragraph (b), for “OGA” there were substituted “appropriate authority”; c after subsection (2) there were inserted— 2A In subsections (1C) and (2), the “appropriate authority” means— a in relation to a field that is wholly within the Scottish onshore area, as defined in section 8A of the Petroleum Act 1998, the Scottish Ministers; b otherwise, the OGA. . Capital Allowances Act 2001 6 In section 556(2) of the Capital Allowances Act 2001 , 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 . Corporation Tax Act 2010 7 1 Section 356IB (authorisation of development: oil fields) of the Corporation Tax Act 2010 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 Act 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 . PART 3 Amendments to taxation legislation consequential upon the transfer of certain functions under the Petroleum Act 1998 to the Scottish Ministers Oil Taxation Act 1975 8 In section 12(1) (interpretation of Part 1) of the Oil Taxation Act 1975, in the definition of “licensee” , in paragraph (b), before sub-paragraph (i) insert— ai the Scottish Ministers, where the rights relate to oil in the Scottish onshore area, as defined in section 8A of the Petroleum Act 1998, . Taxation of Chargeable Gains Act 1992 9 In section 196(5) (interpretation) of the Taxation of Chargeable Gains Act 1992, in paragraph (a) of the definition of “appropriate 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; . Finance Act 1993 10 In section 185 (abolition of petroleum revenue tax for oil fields with development consent on or after 16 March 1993) of the Finance Act 1993, in subsection (2A) , before paragraph (a) insert— za in relation to a field that is wholly within the Scottish onshore area, as defined in section 8A of the Petroleum Act 1998, the Scottish Ministers; . Capital Allowances Act 2001 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; . Corporation Tax Act 2010 12 1 In section 356IB (authorisation of development: oil fields) of the Corporation Tax Act 2010, in subsection (2), in the definition of “national authority”, after paragraph (a) insert— aza the Scottish Ministers, . 2 In section 356J (authorisation of development: drilling and extraction sites) of that Act , in subsection (4), in the definition of “national authority”, after paragraph (a) insert— aza the Scottish Ministers, . Richard Harrington Parliamentary Under Secretary of State, Minister for Energy and Industry Department for Business, Energy and Industrial Strategy 19th January 2018