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Finance Act 2012
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- UK Public General Acts
- 2012 c. 14
- SCHEDULE 22
- Paragraph 11
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Amendments of Chapter 7 of Part 8 of CTA 2010
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11(1)Section 345 (introduction to sections 346 and 347) is amended as follows.
(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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