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Corporation Tax Act 2010, Section 356IB is up to date with all changes known to be in force on or before 24 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(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—
Textual Amendments
F1S. 356IB inserted (with effect in accordance with Sch. 14 para. 10 of the amending Act) by Finance Act 2015 (c. 11), Sch. 14 para. 7
F2Word in s. 356IB(2) substituted (1.10.2016) by The Petroleum (Transfer of Functions) Regulations 2016 (S.I. 2016/898), regs. 1(2), 15(5)
F3Word in s. 356IB(2) omitted (1.10.2018) by virtue of Wales Act 2017 (c. 4), s. 71(4), Sch. 6 para. 26(a) (with Sch. 7 paras. 1, 6); S.I. 2017/1179, reg. 4(b)
F4Words in s. 356IB(2) inserted (1.10.2018 immediately after 2017 c. 4, Sch. 6 Pt. 2 comes into force) by The Scotland Act 2016 (Onshore Petroleum) (Consequential Amendments) Regulations 2018 (S.I. 2018/79), regs. 1(3), 12(1)
F5Words in s. 356IB(2) inserted (1.10.2018) by Wales Act 2017 (c. 4), s. 71(4), Sch. 6 para. 26(b) (with Sch. 7 paras. 1, 6); S.I. 2017/1179, reg. 4(b)
Modifications etc. (not altering text)
C1S. 356IB(2) modified (temp.) (9.2.2018) by The Scotland Act 2016 (Onshore Petroleum) (Consequential Amendments) Regulations 2018 (S.I. 2018/79), regs. 1(2), 7(1) (with art. 2)
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