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Finance Act 2012

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Amendments of Chapter 7 of Part 8 of CTA 2010

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16(1)Section 357 (other definitions) is amended as follows.

(2)For the definition of “authorisation day” substitute—

  • “authorisation day” means—

    (a)

    in relation to an additionally-developed oil field, the day when the project mentioned in section 349A(1) is authorised, and

    (b)

    in relation to a new oil field, the day when development of the field is authorised as mentioned in section 350(1)(b),.

(3)After that definition insert—

  • “eligible oil field” means an oil field which is an additionally-developed oil field or a new oil field,.

(4)Omit the definition of “initial licensee”.

(5)In the definition of “relevant income”, for “a new oil field” substitute “an eligible oil field”.

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