[F1329COnshore and offshore oil-related activitiesU.K.
This section has no associated Explanatory Notes
(1)This section applies for the purposes of this Chapter.
(2)“Onshore oil-related activities” has the same meaning as in Chapter 8 (supplementary charge: onshore allowance) (see section 356BA).
(3)“Offshore oil-related activities” means oil-related activities that are not onshore oil-related activities.]
Textual Amendments
F1Pt. 8 Ch. 5A inserted (with effect in accordance with Sch. 14 para. 4 of the amending Act) by Finance Act 2014 (c. 26), Sch. 14 para. 1