Finance Act 2012

This section has no associated Explanatory Notes

4U.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

I1Sch. 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