Section 356IB — Corporation Tax Act 2010: “Authorisation of development”: oil fields

“Authorisation of development”: oil fields 356IB 1 In this Chapter a reference to authorisation of development of an oil field is a reference to a national authority—

a granting a licensee consent for development of the field, b serving on a licensee a programme of development for the field, or c approving a programme of development for the field.

2 In this section— “ consent for development ”, in relation to an oil field, does not include consent which is limited to the purpose of testing the characteristics of an oil-bearing area, “ development ”, in relation to an oil field, means winning oil from the field otherwise than in the course of searching for oil or drilling wells, and “ national authority ” means— the OGA , ... the Scottish Ministers, the Welsh Ministers, or a Northern Ireland department.