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Finance Act 2012

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This is the original version (as it was originally enacted).

Amendments of Chapter 7 of Part 8 of CTA 2010

This section has no associated Explanatory Notes

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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