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.