There are currently no known outstanding effects for the Finance Act 2015, Paragraph 3.
3U.K.Section 349A (meaning of “additionally-developed oil field”), so far as it continues to have effect for certain purposes (in accordance with Part 2 of Schedule 12 to this Act) in the case of projects authorised before 1 April 2015, is to be read as if in subsection (1)—
(a)the “and” at the end of paragraph (aa) were omitted;
(b)after paragraph (b) there were inserted “, and
(c)on the authorisation day the oil field has never been (and is not treated by virtue of paragraph 5 of Schedule 13 to FA 2015 as having been) wholly or partly included in a cluster area.”
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