SCHEDULES

SCHEDULE 13 U.K. Supplementary charge: cluster area allowance

PART 1 U.K. Amendments of Part 8 of CTA 2010

Restriction of field allowances U.K.

3 U.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.”