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Corporation Tax Act 2010
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In this Chapter—
“adjusted ring fence profits”, in relation to a company and an accounting period, means the adjusted ring fence profits that would (if this Chapter were ignored) be taken into account in calculating the supplementary charge on the company under section 330(1) for the accounting period,
“authorisation day”, in relation to a new oil field, means the day when development of the field is authorised,
“initial licensee”, in relation to a new oil field, means a company that is licensee in the field on the authorisation day,
“licensee” has the same meaning as in Part 1 of OTA 1975, and
“relevant income”, in relation to a new oil field and an accounting period of a company, means production income of the company from any oil extraction activities carried on in the field that is taken into account in calculating the company’s adjusted ring fence profits for the accounting period.
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