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SCHEDULES

SCHEDULE 14U.K.Investment allowance and cluster area allowance: further amendments

PART 1 U.K.Amendments of CTA 2010

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—