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Legislation
Corporation Tax Act 2010

Crossheading “Qualifying oil field” and “investment expenditure”

  • Section 332B Meaning of “qualifying oil field”
  • Section 332BA Meaning of “investment expenditure”
  1. “Qualifying oil field” and “investment expenditure”
  2. Meaning of “qualifying oil field”

Section 332B | Meaning of “qualifying oil field”

From legislation.gov.uk

In this Chapter “qualifying oil field” means an oil field that is not wholly or partly included in a cluster area (see section 356JD).

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