809 Oil licences
Corporation Tax Act 2009 (2009 c 4) | Legislation

809  Oil licences

(1)     This Part does not apply to an oil licence or an interest in an oil licence.

[(1A)     The reference in subsection (1) to an oil licence or an interest in an oil licence includes all goodwill, and any intangible asset, which relates to, derives from or is connected with an oil licence or an interest in an oil licence.]

(2)     In [this section] “oil licence” means a UK oil licence or a foreign oil concession.

(3)     In this section—

“UK oil

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