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In this Division, unless the context otherwise require,

“approved development plan” means a development plan approved under section 10 of the Petroleum (Exploration and Production) Act, 1984 (PNDCL 84);

“approved decommissioning plan” means a plan approved by the Minister responsible for petroleum for decommissioning the facilities used in petroleum operations upon cessation of those operations;

“basis period” means the calendar year from 1st January to 31st December;

“decommissioning fund” means a fund established by a contractor of a petroleum agreement in accordance with an approved decommissioning plan;

“development” includes the building and installation of facilities for the production of petroleum and the drilling of development wells;

“development and production area” means the area subject to an approved development plan;

“expatriate employee” means a person who is not a citizen of the country and who is employed for or in connection with the conduct of petroleum operations by a contractor or subcontractor under an express or implied contract of employment which provides for the passage to and from the country and in respect of whom approval has been obtained from the Ghana Immigration Service;

“exploration” means the search for petroleum by geological, geophysical and any other means, and drilling of exploration wells, including appraisal wells, and activities connected with them;

“petroleum” has the meaning assigned in the Petroleum Revenue Management Act, 2011 (Act 815);

“petroleum agreement” has the meaning assigned in the Petroleum (Exploration and Production) Act, 1984 (PNDCL 84);

“petroleum agreement area” means the area subject to a petroleum agreement;

“petroleum agreement contractor” means a contractor as defined in the Petroleum (Exploration and Production) Act, 1984 (PNDCL 84);

“petroleum operations” has the meaning assigned in the Petroleum Revenue Management Act, 2011 (Act 815);

“petroleum right” means the right to conduct petroleum operations under a petroleum agreement;

“production” means the extraction and disposal of petroleum, including development operations and all other works and services connected with the extraction and disposal;

“production activity” means an activity that constitutes production within the meaning of the Petroleum (Exploration and Production) Act, 1984 (PNDCL 84);

“quarterly period” means the period from 1st January to 31st March, 1st April to 30th June, 1st July to 30th September, or 1st October to 31st December; and

“subcontractor” includes a person who enters into a contract with a contractor for the supply of works or services including rental of plants and equipment in the country for or in connection with the petroleum agreement to which the contractor is a party and where specified in a petroleum agreement, a non-resident person who provides work or supplies that service under the terms of a contract.