{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JB",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-356JB.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/356JB",
  "kind": "section",
  "number": "356JB",
  "heading": "Other definitions",
  "text": "In this Chapter (except where otherwise specified)—\n“adjusted ring fence profits”, in relation to a company and an accounting period, is to be read in accordance with section 330ZA;\n“cumulative total amount of activated allowance” has the meaning given by section 356D(2);\n“licence” has the same meaning as in Part 1 of OTA 1975 (see section 12(1) of that Act);\n“licensed area” has the same meaning as in Part 1 of OTA 1975;\n“licensee” has the same meaning as in Part 1 of OTA 1975;\n“onshore allowance” has the meaning given by section 356C(5);\n“relevant income”, in relation to an onshore site and an accounting period, has the meaning given by section 356E(3);\n“site” has the meaning given by section 356BC.",
  "extent": "E+W+S+N.I.",
  "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 356JB substituted (with effect in accordance with Sch. 14 para. 10 of the amending Act) by Finance Act 2015 (c. 11), Sch. 14 para. 8"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/356JB",
    "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."
}