http://www.legislation.gov.uk/ukpga/2010/4/section/356IBCorporation Tax Act 2010An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes.texttext/xmlenStatute Law Database2026-04-16Expert Participation2026-03-18
Corporation Tax Act 2010s. 658(1)(d)(e)Finance Act 2010Sch. 6 para. 31Sch. 6 para. 35Corporation Tax Act 2010s. 357CHAFinance Act 2024Sch. 2 para. 14(7)Sch. 2 para. 16(2)
Part 8Oil activitiesCHAPTER 8<Addition ChangeId="key-85a4309dc4c6cdaa460c0f2040952fa9-1502877891632" CommentaryRef="key-85a4309dc4c6cdaa460c0f2040952fa9">Supplementary charge: onshore allowance</Addition><Emphasis><Addition ChangeId="key-85a4309dc4c6cdaa460c0f2040952fa9-1502877891632" CommentaryRef="key-85a4309dc4c6cdaa460c0f2040952fa9">Interpretation</Addition></Emphasis><Addition ChangeId="key-7f7dcee8bc4d93eabd09af7e60d78870-1518097267256" CommentaryRef="key-7f7dcee8bc4d93eabd09af7e60d78870">“Authorisation of development”: oil fields</Addition>356IB1In this Chapter a reference to authorisation of development of an oil field is a reference to a national authority—agranting a licensee consent for development of the field,bserving on a licensee a programme of development for the field, orcapproving a programme of development for the field.2In 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—the OGA, ... the Scottish Ministers, the Welsh Ministers, or a Northern Ireland department.Pt. 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. 3S. 356IB inserted (with effect in accordance with Sch. 14 para. 10 of the amending Act) by Finance Act 2015 (c. 11), Sch. 14 para. 7Word 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)S. 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)Word 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)Words 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)Words 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)