# Corporation Tax Act 2010, Section 356JB: Other definitions

Extent: E+W+S+N.I.

In this Chapter (except where otherwise specified)—
“adjusted ring fence profits”, in relation to a company and an accounting period, is to be read in accordance with section 330ZA;
“cumulative total amount of activated allowance” has the meaning given by section 356D(2);
“licence” has the same meaning as in Part 1 of OTA 1975 (see section 12(1) of that Act);
“licensed area” has the same meaning as in Part 1 of OTA 1975;
“licensee” has the same meaning as in Part 1 of OTA 1975;
“onshore allowance” has the meaning given by section 356C(5);
“relevant income”, in relation to an onshore site and an accounting period, has the meaning given by section 356E(3);
“site” has the meaning given by section 356BC.

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