Part 15 Interpretation
Finance Act 2019 (2019 c 1) | Legislation

Part 15 Interpretation

Introductory

97

The following definitions apply for the purposes of this Schedule.

98

Expressions used in this Schedule that are defined for the purposes of Part 8 of CTA 2010 (oil activities) have the same meaning in this Schedule as in Part 8 of that Act.

“UK oil licenceâ€

99

“UK oil licence†means a licence granted under—

(a)     Part 1 of the Petroleum Act 1998, or

(b)     the Petroleum (Production) Act (Northern Ireland) 1964 (c 28 (NI)).

“Licensed area†and “transferred oil fieldâ€

100

In this Schedule—

(a)     references to the “licensed area†are references to the area to which the UK oil licence mentioned in paragraph 1 applies, and

(b)     references to a “transferred oil field†are references to an oil field, or such part of an oil field, that falls within the licensed area.

“Licence transfer dateâ€

101

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