Finance Act 2015

9 (1) Schedule 4 (index of defined expressions) is amended as follows. U.K.

(2) Omit the entries for—

• “additionally-developed oil field (in Chapter 7 of Part 8)”,

• “adjusted ring fence profits (in Chapter 7 of Part 8)”,

• “adjusted ring fence profits (in Chapter 8 of Part 8)”,

• “authorisation day (in Chapter 7 of Part 8)”,

• “authorisation of development of an oil field (in Chapter 7 of Part 8)”,

• “eligible oil field (in Chapter 7 of Part 8)”,

• “licensee (in Chapter 7 of Part 8)”,

• “new oil field (in Chapter 7 of Part 8)”,

• “qualifying oil field (in Chapter 7 of Part 8)”,

• “relevant income (in Chapter 7 of Part 8)”,

• “small oil field (in Chapter 7 of Part 8)”,

• “total field allowance for a new oil field (in Chapter 7 of Part 8)”,

• “total field allowance for an additionally-developed oil field”,

• “ultra heavy oil field (in Chapter 7 of Part 8)”, and

• “ultra high pressure/high temperature oil field (in Chapter 7 of Part 8)”.

(3) At the appropriate places insert—

“adjusted ring fence profits (in Chapters 6A, 8 and 9 of Part 8)

section 330ZA”;”;

“cluster area (in Part 8)

section 356JD”;

“cluster area allowance (in Chapter 9 of Part 8)

section 356JF(2)”;

“cumulative total amount of activated allowance (in Chapter 6A of Part 8)

section 332E(2)”;

“cumulative total amount of activated allowance (in Chapter 9 of Part 8)

section 356JG(2)”;

“investment allowance (in Chapter 6A of Part 8)

section 332C(2)”;

“investment expenditure (in Chapter 6A of Part 8)

section 332BA”;

“investment expenditure (in Chapter 9 of Part 8)

section 356JE”;

“licence (in Chapter 6A of Part 8)

section 332KA”;

“licence (in Chapter 9 of Part 8)

section 356JNB”;

“licensed area (in Chapter 9 of Part 8)

section 356JNB”;

“licensed sub-area (in Chapter 9 of Part 8)

section 356JNA”;

“licensee (in Chapter 6A of Part 8)

section 332KA”;

“licensee (in Chapter 9 of Part 8)

section 356JNB”;

“qualifying oil field (in Chapter 6A of Part 8)

section 332B”;

“reference period (in Chapter 6A of Part 8)

section 332G”;

“reference period (in Chapter 9 of Part 8)

section 356JI”;

“relevant income (in Chapter 6A of Part 8)

section 332F(3)”;

“relevant income (in Chapter 9 of Part 8)

section 356JH(3)”.