Section 356JNB — Corporation Tax Act 2010: Other definitions

Other definitions 356JNB 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; “ cluster area allowance ” has the meaning given by section 356JF(2); “ cumulative total amount of activated allowance ” has the meaning given by section 356JG(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 (but see also section 356JNA); “ relevant income ”, in relation to a cluster area and an accounting period, has the meaning given by section 356JH(3).