Statute
Section 356BC — Finance Act 2014: “Site”
Text of the provision Official document
“Site” 356BC In this Chapter “site” (except in the expression “ drilling and extraction site ”) means—
a a drilling and extraction site that is not used in connection with any oil field, or b an oil field (whether or not one or more drilling and extraction sites are used in connection with it).
Official source: legislation.gov.uk
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