Finance Act 2019 (c. 1)

SCHEDULES

SCHEDULE 15 Oil activities: transferable tax history

PART 15 Interpretation

“UK oil licence”

99 “UK oil licence” means a licence granted under—

(a) Part 1 of the Petroleum Act 1998, or

(b) the Petroleum (Production) Act (Northern Ireland) 1964 (c.28 (N.I.)).