There are currently no known outstanding effects for the Finance Act 2012, Paragraph 13.
13(1)Section 347 (acquisition of field allowance if equity acquired) is amended as follows.U.K.
(2)In subsection (1), for “the new oil field” substitute “ the eligible oil field ”.
(3)In subsection (2)—
(a)for “the new oil field” (in the first place it occurs) substitute “ the eligible oil field ”, and
(b)for “the new oil field” (in the second place it occurs) substitute “ the field ”.
(4)In subsection (4), for “the new oil field” substitute “ the field ”.
Commencement Information
I1Sch. 22 para. 13 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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