Section 332KA — Corporation Tax Act 2010: Other definitions

Other definitions 332KA 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 332E(2); “ investment allowance ” has the meaning given by section 332C(2); “ licence ” has the same meaning as in Part 1 of OTA 1975 (see section 12(1) of that Act); “ licensee ” has the same meaning as in Part 1 of OTA 1975; “ relevant income ”, in relation to a qualifying oil field and an accounting period, has the meaning given by section 332F(3).