In this Act—

• “associated company” has the same meaning as in Part 8 of CTA 2010 (see section 271),

• “decommissioning costs” has the meaning given by section 9,

• “energy (oil and gas) profits levy” has the meaning given by section 1,

• “financing costs” has the meaning given by section 8,

• “investment expenditure” has the meaning given by section 2,

• “leasing expenditure” has the meaning given by section 4,

• “the levy” means the energy (oil and gas) profits levy,

• “levy profits” or “levy loss” has the meaning given by section 1,

• “oil” has the same meaning as in Part 8 of CTA 2010 (see section 278),

• “oil extraction activities” has the same meaning as in Part 8 of CTA 2010 (see section 272),

• “oil field” has the same meaning as in Part 8 of CTA 2010 (see section 278),

• “oil-related activities” has the same meaning as in Part 8 of CTA 2010 (see section 274),

• “operating expenditure” has the meaning given by section 3,

• “qualifying accounting period” has the meaning given by section 1,

• “qualifying levy loss” has the meaning given by section 1,

• “qualifying levy profits” has the meaning given by section 1,

• “ring fence profits” has the same meaning as in Part 8 of CTA 2010 (see section 276), and

• “ring fence trade” has the same meaning as in Part 8 of CTA 2010 (see section 277).

In this Act—

• “CAA 2001” means the Capital Allowances Act 2001,

• “CTA 2009” means the Corporation Tax Act 2009,

• “CTA 2010” means the Corporation Tax Act 2010,

• “FA”, followed by a year, means the Finance Act of that year,

• “the Instalment Payments Regulations 1998” means the Corporation Tax (Instalment Payments) Regulations 1998 (SI 1998/3175),

• “OTA 1975” means the Oil Taxation Act 1975, and

• “TMA 1970” means the Taxes Management Act 1970.