# Corporation Tax Act 2010, Section 356BC: “Site”


In this Chapter “site” (except in the expression “drilling and extraction site”) means—
(a) a drilling and extraction site that is not used in connection with any oil field, or
(b) an oil field (whether or not one or more drilling and extraction sites are used in connection with it).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/356BC (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-356BC
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.