{
  "url": "https://openlegislation.uk/finance-act-2015/schedule-14/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2015/schedule-14/paragraph-9.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "schedule/14/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) Schedule 4 (index of defined expressions) is amended as follows.\n(2) Omit the entries for—\n“additionally-developed oil field (in Chapter 7 of Part 8)”,\n“adjusted ring fence profits (in Chapter 7 of Part 8)”,\n“adjusted ring fence profits (in Chapter 8 of Part 8)”,\n“authorisation day (in Chapter 7 of Part 8)”,\n“authorisation of development of an oil field (in Chapter 7 of Part 8)”,\n“eligible oil field (in Chapter 7 of Part 8)”,\n“licensee (in Chapter 7 of Part 8)”,\n“new oil field (in Chapter 7 of Part 8)”,\n“qualifying oil field (in Chapter 7 of Part 8)”,\n“relevant income (in Chapter 7 of Part 8)”,\n“small oil field (in Chapter 7 of Part 8)”,\n“total field allowance for a new oil field (in Chapter 7 of Part 8)”,\n“total field allowance for an additionally-developed oil field”,\n“ultra heavy oil field (in Chapter 7 of Part 8)”, and\n“ultra high pressure/high temperature oil field (in Chapter 7 of Part 8)”.\n(3) At the appropriate places insert—\n“\nadjusted ring fence profits (in Chapters 6A, 8 and 9 of Part 8)\nsection 330ZA”;\n”;\n“\ncluster area (in Part 8)\nsection 356JD\n”;\n“\ncluster area allowance (in Chapter 9 of Part 8)\nsection 356JF(2)\n”;\n“\ncumulative total amount of activated allowance (in Chapter 6A of Part 8)\nsection 332E(2)\n”;\n“\ncumulative total amount of activated allowance (in Chapter 9 of Part 8)\nsection 356JG(2)\n”;\n“\ninvestment allowance (in Chapter 6A of Part 8)\nsection 332C(2)\n”;\n“\ninvestment expenditure (in Chapter 6A of Part 8)\nsection 332BA\n”;\n“\ninvestment expenditure (in Chapter 9 of Part 8)\nsection 356JE\n”;\n“\nlicence (in Chapter 6A of Part 8)\nsection 332KA\n”;\n“\nlicence (in Chapter 9 of Part 8)\nsection 356JNB\n”;\n“\nlicensed area (in Chapter 9 of Part 8)\nsection 356JNB\n”;\n“\nlicensed sub-area (in Chapter 9 of Part 8)\nsection 356JNA\n”;\n“\nlicensee (in Chapter 6A of Part 8)\nsection 332KA\n”;\n“\nlicensee (in Chapter 9 of Part 8)\nsection 356JNB\n”;\n“\nqualifying oil field (in Chapter 6A of Part 8)\nsection 332B\n”;\n“\nreference period (in Chapter 6A of Part 8)\nsection 332G\n”;\n“\nreference period (in Chapter 9 of Part 8)\nsection 356JI\n”;\n“\nrelevant income (in Chapter 6A of Part 8)\nsection 332F(3)\n”;\n“\nrelevant income (in Chapter 9 of Part 8)\nsection 356JH(3)\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/11/schedule/14/paragraph/9",
    "retrieved_at": "2026-10-29T09:07:01.784220+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."
}