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Finance Act 2015
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- UK Public General Acts
- 2015 c. 11
- SCHEDULE 14
- PART 1
- Paragraph 7
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There are currently no known outstanding effects for the Finance Act 2015, Paragraph 7.
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This section has no associated Explanatory Notes
7U.K.Before section 356J (but after the heading “Interpretation”) insert—
“356IBAuthorisation of development”: oil fields
(1)In this Chapter a reference to authorisation of development of an oil field is a reference to a national authority—
(a)granting a licensee consent for development of the field,
(b)serving on a licensee a programme of development for the field, or
(c)approving a programme of development for the field.
(2)In this section—
“consent for development”, in relation to an oil field, does not include consent which is limited to the purpose of testing the characteristics of an oil-bearing area,
“development”, in relation to an oil field, means winning oil from the field otherwise than in the course of searching for oil or drilling wells, and
“national authority” means—
(a)the Secretary of State, or
(b)a Northern Ireland department.”
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