{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356J",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-356J.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/356J",
  "kind": "section",
  "number": "356J",
  "heading": "“Authorisation of development”: drilling and extraction sites",
  "text": "(1) References in this Chapter to authorisation of development of a site are to be interpreted as follows in relation to a drilling and extraction site that is situated in, or used in connection with, a licensed area.\n(2) The references are to be read as references to a national authority—\n(a) granting a licensee consent for development of the licensed area,\n(b) serving on a licensee a programme of development for the licensed area, or\n(c) approving a programme of development for the licensed area.\n(3) References in subsection (2) to a “licensee” are to a licensee in the licensed area mentioned in subsection (1).\n(4) In this section—\n“consent for development”, in relation to a licensed area, does not include consent which is limited to the purpose of testing the characteristics of an oil-bearing area;\n“development”, in relation to a licensed area, means winning oil from the licensed area otherwise than in the course of searching for oil or drilling wells;\n“national authority” means—\n(a)the OGA, ...\n(aza) the Scottish Ministers,\n(aa) the Welsh Ministers, or\n(b)a Northern Ireland Department.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 356J(4) substituted (1.10.2016) by The Petroleum (Transfer of Functions) Regulations 2016 (S.I. 2016/898), regs. 1(2), 15(6)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 356J(4) omitted (1.10.2018) by virtue of Wales Act 2017 (c. 4), s. 71(4), Sch. 6 para. 27(a) (with Sch. 7 paras. 1, 6); S.I. 2017/1179, reg. 4(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 356J(4) inserted (1.10.2018 immediately after 2017 c. 4, Sch. 6 Pt. 2 comes into force) by The Scotland Act 2016 (Onshore Petroleum) (Consequential Amendments) Regulations 2018 (S.I. 2018/79), regs. 1(3), 12(2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 356J(4) inserted (1.10.2018) by Wales Act 2017 (c. 4), s. 71(4), Sch. 6 para. 27(b) (with Sch. 7 paras. 1, 6); S.I. 2017/1179, reg. 4(b)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 356J(4) modified (temp.) (9.2.2018) by The Scotland Act 2016 (Onshore Petroleum) (Consequential Amendments) Regulations 2018 (S.I. 2018/79), regs. 1(2), 7(2) (with art. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/356J",
    "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."
}