Textual Amendments
F1Pt. 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
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).]