Corporation Tax Act 2010

352“Qualifying oil field”U.K.
This section has no associated Explanatory Notes

In this Chapter “qualifying oil field” means an oil field that is, on the authorisation day—

(a)a small oil field,

(b)an ultra heavy oil field, F1...

(c)an ultra high pressure/high temperature oil field,

[F2(d)a large deep water oil field,

(e)a large shallow water gas field, or

(f)a deep water gas field.]

Textual Amendments

F1Word in s. 352(b) omitted (with effect in accordance with art. 8 of the amending S.I.) by virtue of The Qualifying Oil Fields Order 2012 (S.I. 2012/3153), arts. 1(1), 3

F2S. 352(d)-(f) inserted (with effect in accordance with art. 8 of the amending S.I.) by The Qualifying Oil Fields Order 2012 (S.I. 2012/3153), arts. 1(1), 3