SCHEDULES

SCHEDULE 22Reduction of supplementary charge for certain oil fields

Commencement

21

1

The amendments made by paragraphs 14, 15 and 16(3) come into force on the day on which this Act is passed.

2

The other amendments made by this Schedule come into force in accordance with provision contained in an order made by the Treasury.

3

An order made under sub-paragraph (2) may—

a

make different provision for different purposes;

b

provide for such amendments to have effect in relation to times before the order is made.

22

1

The Commissioners for Her Majesty's Revenue and Customs may by order make any incidental, supplemental, consequential, transitional or saving provision in consequence of the amendments made by this Schedule.

2

An order under this paragraph may—

a

amend, repeal or revoke any provision made by or under CTA 2010;

b

include provision having effect in relation to times before it is made, provided that it does not increase any person's liability to tax.