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The Finance Act 2012, Schedule 22 (Reduction of Supplementary Charge for Certain Oil Fields) (Appointed Day) Order 2013

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Statutory Instruments

2013 No. 744 (C. 34)

Oil Tax

The Finance Act 2012, Schedule 22 (Reduction of Supplementary Charge for Certain Oil Fields) (Appointed Day) Order 2013

Made

26th March 2013

The Treasury make the following Order in exercise of the power conferred by paragraph 21(2) of Schedule 22 to the Finance Act 2012(1):

Citation

1.  This Order may be cited as the Finance Act 2012, Schedule 22 (Reduction of Supplementary Charge for Certain Oil Fields) (Appointed Day) Order 2013.

Appointed Day

2.  The day on which the remaining amendments of Chapter 7 of Part 8 of the Corporation Tax Act 2010(2) made by Schedule 22 to the Finance Act 2012 come into force is 1st April 2013.

Robert Goodwill

Stephen Crabb

Two of the Lords Commissioners for Her Majesty’s Treasury

26th March 2013

EXPLANATORY NOTE

(This note is not part of the Order)

This Order appoints 1 April 2013 as the date upon which the amendments made by Schedule 22 to the Finance Act 2012 (c.14) (“Schedule 22”) comes into force. Paragraphs 14, 15 and 16(3) of Schedule 22 are excluded from the scope of this Order as they came into force on the day upon which the Finance Act 2012 was passed.

Schedule 22 makes certain amendments to Chapter 7 of Part 8 of the Corporation Tax Act 2010 (c.4) (reduction of supplementary charge for certain oil fields) to bring a new description of oil field, referred to as an “additionally-developed oil field”, within the scope of that Chapter.

A Tax Information and Impact Note covering this instrument was published on 23 October 2012 and is available on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm. It remains an accurate summary of the impacts that result from this instrument.

(2)

2010 c. 4; the amendments made by paragraphs 14, 15, and 16(3) of Schedule 22 to the Finance Act 2012 came into force on the day that Act was passed (see paragraph 21(1) of Schedule 22).

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