Part 8

Oil activities
Chapter 7

REDUCTION OF SUPPLEMENTARY CHARGE FOR ELIGIBLE OIL FIELDS

Field allowance: when held and unactivated amount

Holding a field allowance on acquisition of equity share
338. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 8 Ch. 7 omitted (with effect in accordance with Sch. 12 para. 6-8 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 12 para. 3