This section has no associated Explanatory Notes
2(1)Section 270 (overview of Part) is amended as follows.U.K.
(2)After subsection (6) insert—
“(6A)Chapter 6A makes provision about the reduction of supplementary charge by an allowance for certain expenditure incurred in relation to qualifying oil fields for the purposes of oil-related activities.”
(3)Omit subsection (7).
(4)After subsection (7A) insert—
“(7B)Chapter 9 makes provision about the reduction of supplementary charge by an allowance for certain expenditure incurred in relation to a cluster area for the purposes of oil-related activities.”
(5)In subsection (8)—
(a)at the end of paragraph (a) insert “ and ”, and
(b)omit paragraph (c) and the “and” before it.