Search Legislation

Finance Act 2012

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2012, Paragraph 18. Help about Changes to Legislation

This section has no associated Explanatory Notes

18(1)Part 8 of CTA 2010 (oil activities) is amended as follows.U.K.

(2)In section 270 (overview of Part)—

(a)in subsection (7), for “certain new oil fields” substitute “ eligible oil fields ”, and

(b)in subsection (8), for paragraph (c) substitute—

(c)eligible oil field”, see section 357.

(3)In section 330 (supplementary charge in respect of ring fence trades), in subsection (5), for “certain new oil fields” substitute “ eligible oil fields ”.

Commencement Information

I1Sch. 22 para. 18 in force at 1.4.2013 for the purposes of the amendments made by that paragraph by S.I. 2013/744, art. 2

Back to top

Options/Help