http://www.legislation.gov.uk/id/ukpga/2019/1/schedule/15/enacted

SCHEDULES

SCHEDULE 15Oil activities: transferable tax history

PART 15Interpretation

98Introductory

Expressions used in this Schedule that are defined for the purposes of Part 8 of CTA 2010 (oil activities) have the same meaning in this Schedule as in Part 8 of that Act.