Finance Act 2012

Amendments of Chapter 7 of Part 8 of CTA 2010

This section has no associated Explanatory Notes

6(1)Section 340 (introduction to section 341) is amended as follows.

(2)In subsection (1), for “a new oil field” substitute “an eligible oil field”.

(3)In subsection (5), for “the new oil field” substitute “the field”.