There are currently no known outstanding effects for the Finance Act 2001, Paragraph 2.
2For the purposes of this Schedule, a transfer of the whole or part of the interest in an oil field of a participator in the field is an “excluded transfer” if—
(a)Parts 2 and 3 of Schedule 17 to the Finance Act 1980 (c. 48) do not apply to the transfer, and
(b)either—
(i)the transfer is made pursuant to an agreement made on or after 7th March 2001, or
(ii)the transfer is made pursuant to a conditional agreement made before 7th March 2001 and the condition is satisfied on or after 7th March 2001.
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