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Legislation

Corporation Tax Act 2010

Crossheading Interpretation

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Section 349A “Additionally-developed oil field”
Section 350 “New oil field”
Section 351 “Authorisation of development of an oil field”
Section 352 “Qualifying oil field”
Section 353 “Small oil field”
Section 354 “Ultra heavy oil field”
Section 355 “Ultra high pressure/high temperature oil field”
Section 355A “Large deep water oil field”
Section 355B “Large shallow water gas field”
Section 355C “Deep water gas field”
Section 356 “Total field allowance for a new oil field”
Section 356A “Total field allowance for an additionally-developed oil field”
Section 356AA Other definitions
Section 357 Other definitions

Interpretation
“Small oil field”

Section 353 | “Small oil field”

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed