Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 22 U.K. Reduction of supplementary charge for certain oil fields

Amendments of Chapter 7 of Part 8 of CTA 2010 U.K.

4 U.K. In section 338 (holding a field allowance on acquisition of equity share), for “a new oil field” substitute “ an eligible oil field ”.

Commencement Information

I1 Sch. 22 para. 4 in force at 1.4.2013 for the purposes of the amendment made by that paragraph by S.I. 2013/744, art. 2