{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356BC",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-356BC.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/356BC",
  "kind": "section",
  "number": "356BC",
  "heading": "“Site”",
  "text": "In this Chapter “site” (except in the expression “drilling and extraction site”) means—\n(a) a drilling and extraction site that is not used in connection with any oil field, or\n(b) an oil field (whether or not one or more drilling and extraction sites are used in connection with it).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/356BC",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}