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Contents

Legislation
Corporation Tax Act 2010

Crossheading Introduction

  • Section 356B Overview
  • Section 356BA “Onshore oil-related activities”
  • Section 356BB The activities
  • Section 356BC “Site”
  1. Introduction
  2. “Site”

Section 356BC | “Site”

From legislation.gov.uk

In this Chapter “site” (except in the expression “drilling and extraction site”) means—

(a)a drilling and extraction site that is not used in connection with any oil field, or

(b)an oil field (whether or not one or more drilling and extraction sites are used in connection with it).

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