Version Superseded: 01/04/2013
Point in time view as at 17/07/2012.
There are currently no known outstanding effects for the Finance Act 2012, Paragraph 11.
11(1)Section 345 (introduction to sections 346 and 347) is amended as follows.U.K.
(2)In subsection (2)—
(a)for “a new oil field” substitute “ an eligible oil field ”, and
(b)for “the new oil field” substitute “ the field ”.
(3)In subsections (3) and (4), for “the new oil field” substitute “ the field ”.
(4)In subsection (6), for “a new oil field” substitute “ an eligible oil field ”.
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