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SCHEDULES

SCHEDULE 13U.K.Supplementary charge: cluster area allowance

PART 1 U.K.Amendments of Part 8 of CTA 2010

Restriction of field allowancesU.K.

4U.K.Section 350 (meaning of “new oil field”), so far as it continues to have effect for certain purposes (in accordance with Part 2 of Schedule 12 to this Act) in the case of development authorised before 1 January 2016, is to be read as if after subsection (4) there were inserted—

(5)Any authorisation of development of an oil field is treated as not being an authorisation of development for the purposes of subsection (1)(b) if it is given on a day on which the oil field is (or is treated by virtue of paragraph 5 of Schedule 13 to FA 2015 as having been) wholly or partly included in a cluster area.