# Corporation Tax Act 2010, Section 332B: Meaning of “qualifying oil field”


In this Chapter “qualifying oil field” means an oil field that is not wholly or partly included in a cluster area (see section 356JD).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/332B (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-332B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.