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Finance Act 2012

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Changes over time for: Paragraph 12

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12(1)Section 346 (reduction of field allowance if equity disposed of) is amended as follows.U.K.

(2)In subsection (1), for “the new oil field” (in the first place it occurs) substitute “ the eligible oil field ”.

(3)In the definitions of “E1” and “E2”, for “the new oil field” substitute “ the field ”.

Commencement Information

I1Sch. 22 para. 12 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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