Section 356J — Corporation Tax Act 2010: “Authorisation of development”: drilling and extraction sites

“Authorisation of development”: drilling and extraction sites 356J 1 References in this Chapter to authorisation of development of a site are to be interpreted as follows in relation to a drilling and extraction site that is situated in, or used in connection with, a licensed area.

2 The references are to be read as references to a national authority—

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

3 References in subsection (2) to a “licensee” are to a licensee in the licensed area mentioned in subsection (1).

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