Part 8 Oil activities

Chapter 7 REDUCTION OF SUPPLEMENTARY CHARGE FOR ELIGIBLE OIL FIELDS

Field allowance: when held and unactivated amount

338 Holding a field allowance on acquisition of equity share
For provision about holding a field allowance by virtue of the acquisition of a share of the equity in an eligible oil field, see section 347(2).
Words in s. 338 substituted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 22 paras. 4, 21(2); S.I. 2013/744, art. 2
Pt. 8 Ch. 7 heading substituted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 22 paras. 17, 21(2); S.I. 2013/744, art. 2