Part 8Oil activities

F1CHAPTER 8Supplementary charge: onshore allowance

Annotations:
Amendments (Textual)
F1

Pt. 8 Ch. 8 inserted (with effect in accordance with Sch. 15 paras. 6(1), 9(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 15 para. 3

Introduction

356BC“Site”

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).