Finance Act 2012

This section has no associated Explanatory Notes

3(1)Section 337 (initial licensee to hold a field allowance) is amended as follows.U.K.

(2)In subsection (1)—

(a)for “an initial licensee in a new oil field” substitute “ a licensee in an additionally-developed oil field or a new oil field (an “eligible oil field”) on the authorisation day ”, and

(b)at the end insert “ (and accordingly may hold more than one field allowance for the field at the same time) ”.

(3)In subsection (2), omit “initial”.

(4)The heading of that section becomes Licensee to hold field allowance.

Commencement Information

I1Sch. 22 para. 3 in force at 1.4.2013 for the purposes of the amendments made by that paragraph by S.I. 2013/744, art. 2