Finance Act 2012

This section has no associated Explanatory Notes

6(1)Section 340 (introduction to section 341) is amended as follows.U.K.

(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 ”.

Commencement Information

I1Sch. 22 para. 6 in force at 1.4.2013 for the purposes of the amendments made by that paragraph by S.I. 2013/744, art. 2