- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (30/11/2015)
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There are currently no known outstanding effects for the Finance Act 2015, Cross Heading: Option to exclude certain fields from cluster area allowance.
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6(1)This paragraph applies where—U.K.
(a)a cluster area has been determined under section 356JD of CTA 2010 on a day before the cut-off date, or is treated under paragraph 5 as having been so determined, and
(b)a particular oil field would (in the absence of this paragraph) be wholly or partly included in the cluster area for the purposes of Chapter 9 of Part 8 of CTA 2010.
(2)The relevant companies may, within 60 days of the day the determination of the cluster area is published, jointly elect that Chapters 6A and 9 of Part 8 of CTA 2010, and Chapter 7 of that Part so far as it continues to have effect, are to have effect as if no part of the oil field were included in the cluster area (and an election made as mentioned in this sub-paragraph is effective whether made before or after the day on which this Act is passed).
(3)An election under sub-paragraph (2) made on or after the day on which this Act is passed is irrevocable.
(4)In this paragraph “the relevant companies” means the companies which are licensees in the oil field at the date of the election.
(5)“The cut-off date” means a day to be specified in regulations made by the Treasury.
(6)Section 1171(4) of CTA 2010 (regulations etc subject to annulment) does not apply to regulations under sub-paragraph (5).
(7)In this paragraph expressions which are used in Chapter 9 of Part 8 of CTA 2010 have the same meaning as in that Chapter.
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