There are currently no known outstanding effects for the Finance Act 2012, Paragraph 4.
4U.K.In section 338 (holding a field allowance on acquisition of equity share), for “a new oil field” substitute “ an eligible oil field ”.
Commencement Information
I1Sch. 22 para. 4 in force at 1.4.2013 for the purposes of the amendment made by that paragraph by S.I. 2013/744, art. 2
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