# The Qualifying Oil Fields Order 2010, Article 3: Amendment of the Corporation Tax Act 2010


In section 355 (meaning of “ultra high pressure/high temperature oil field”)—
(a) in paragraph (a) for “1034” substitute “862”, and
(b) in paragraph (b) for “176.67” substitute “166”.

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Source: https://www.legislation.gov.uk/ukdsi/2010/9780111499566/article/3 (the official version)
Page: https://openlegislation.uk/draft-qualifying-oil-fields-order-2010/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.