Section 356JB — Corporation Tax Act 2010: Other definitions

Other definitions 356JB 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 356D(2); “ licence ” has the same meaning as in Part 1 of OTA 1975 (see section 12(1) of that Act); “ licensed area ” has the same meaning as in Part 1 of OTA 1975; “ licensee ” has the same meaning as in Part 1 of OTA 1975; “ onshore allowance ” has the meaning given by section 356C(5); “ relevant income ”, in relation to an onshore site and an accounting period, has the meaning given by section 356E(3); “ site ” has the meaning given by section 356BC.