Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 22 Reduction of supplementary charge for certain oil fields

Amendments of Chapter 7 of Part 8 of CTA 2010

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”.