Section 332B Meaning of “qualifying oil field”F1
In this Chapter “qualifying oil field” means an oil field that is not wholly or partly included in a cluster area (see section 356JD).
Annotations
Textual amendments
- F1
Pt. 8 Ch. 6A inserted (with effect in accordance with Sch. 12 para. 5 7 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 12 para. 2
Notes on Chapter 6A
Modifications
- C1
Pt. 8 Ch. 6A restricted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 13 para. 6(2)