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Finance Act 2012
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10(1)Section 344 (activation of field allowance) is amended as follows.U.K.
(2)In subsection (1), for “the new oil field” substitute “ the eligible oil field ”.
(3)In subsection (4), for “the new oil field” substitute “ the field ”.
(4)After that subsection insert—
“(5)Subsection (6) applies for the purpose of determining the amount of a company's field allowance for an eligible oil field (“the relevant field allowance”) to be activated in a case where—
(a)the company holds one or more other field allowances for the field, and
(b)at the time when the company began to hold the relevant field allowance, the company already held one or more of those other field allowances (an “earlier field allowance”).
(6)The amount of the company's relevant income from the field in the reference period is to be reduced (but not to below nil) by the amount of any earlier field allowance activated in respect of the reference period.
(7)In a case where the company began to hold two or more field allowances at the same time, the company may determine the order in which the company is to be regarded for the purposes of this section as having begun to hold them.”
Commencement Information
I1Sch. 22 para. 10 in force at 1.4.2013 for the purposes of the amendments made by that paragraph by S.I. 2013/744, art. 2
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