[F1332BMeaning of “qualifying oil field”U.K.
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In this Chapter “qualifying oil field” means an oil field that is not wholly or partly included in a cluster area (see section 356JD).]
Textual Amendments
F1Pt. 8 Ch. 6A inserted (with effect in accordance with Sch. 12 para. 5 7 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 12 para. 2