SCHEDULES

SCHEDULE 12 U.K.Supplementary charge: investment allowance

PART 2 U.K.Commencement and transitional provision

Interpretation U.K.

4 U.K.In this Part of this Schedule, the following expressions have the same meaning as in Chapter 7 of Part 8 of CTA 2010—

• “additionally-developed oil field”;

• “authorisation day”;

• “eligible oil field”;

• “new oil field”.