Part 2 Commencement and Transitional Provision
Finance Act 2015 (2015 c 11) | Legislation

Part 2 Commencement and Transitional Provision

Interpretation

4

In this Part of this Schedule, the following expressions have the same meaning as in Chapter 7 of Part 8 of CTA 2010—

“additionally-developed oil fieldâ€;

“authorisation dayâ€;

“eligible oil fieldâ€;

“new oil fieldâ€.

General rules for commencement

5

The amendment made by paragraph 2 has effect in relation to accounting periods ending on or after 1 April 2015.

6

(1)     The amendment made by paragraph 3 has effect—

(a)     in relation to projects authorised as mentioned in section 349A(1)(a) of CTA 2010 on or after 1 April 2015 in additionally-developed oil fields,

(b)     in relation to new oil fields whose authorisation day

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