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Finance Act 2012
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There are currently no known outstanding effects for the Finance Act 2012, Paragraph 18.
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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
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