OpenLegislation

Section 356JNB Other definitionsF1

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;

  • “cluster area allowance” has the meaning given by section 356JF(2);

  • “cumulative total amount of activated allowance” has the meaning given by section 356JG(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 (but see also section 356JNA);

  • “relevant income”, in relation to a cluster area and an accounting period, has the meaning given by section 356JH(3).

Annotations

Textual amendments

F1

Pt. 8 Ch. 9 inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 13 para. 2

Notes on Chapter 9

Modifications

C1

Pt. 8 Ch. 9 restricted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 13 para. 6(2)