# Corporation Tax Act 2010, Section 356CA: Disqualifying conditions for section 356C(4)(b)


(1) The first disqualifying condition is that production from the site is expected to exceed 7,000,000 tonnes.
(2) The second disqualifying condition is that production from the site has exceeded 7,000,000 tonnes.
(3) For the purposes of this section 1,100 cubic metres of gas at a temperature of 15 degrees celsius and pressure of one atmosphere is to be counted as equivalent to one tonne.

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