1.—(1) This Order may be cited as The Field Allowance for New Oil Fields Order 2010 and shall come into force on the day after the day on which it is made.
(2) In this Order—
“pipe-line” means a pipe-line as defined by section 65 of the Pipe-lines Act 1962(1) (meaning of pipe-line),
“Schedule 44” means Schedule 44 to the Finance Act 2009 (supplementary charge: reduction for certain new oil fields).
(3) In this Order, where any term is given a definition taken from legislation which is excluded from extension to Northern Ireland, that exclusion shall not be taken into account.