Statute
Section 356CA — Corporation Tax Act 2010: Disqualifying conditions for section 356C(4)(b)
Text of the provision Official document
Disqualifying conditions for section 356C(4)(b) 356CA 1 The first disqualifying condition is that production from the site is expected to exceed 7,000,000 tonnes.
2 The second disqualifying condition is that production from the site has exceeded 7,000,000 tonnes.
3 For the purposes of this section 1,100 cubic metres of gas at a temperature of 15 degrees celsius and pressure of one atmosphere is to be counted as equivalent to one tonne.
Official source: legislation.gov.uk
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