There are currently no known outstanding effects for the Finance Act 2012, Paragraph 11.
11(1)Section 345 (introduction to sections 346 and 347) is amended as follows.U.K.
(2)In subsection (2)—
(a)for “a new oil field” substitute “ an eligible oil field ”, and
(b)for “the new oil field” substitute “ the field ”.
(3)In subsections (3) and (4), for “the new oil field” substitute “ the field ”.
(4)In subsection (6), for “a new oil field” substitute “ an eligible oil field ”.
Commencement Information
I1Sch. 22 para. 11 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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