# Finance Act 2012, Paragraph 13


(1) Section 347 (acquisition of field allowance if equity acquired) is amended as follows.
(2) In subsection (1), for “the new oil field” substitute “ the eligible oil field ”.
(3) In subsection (2)—
(a) for “the new oil field” (in the first place it occurs) substitute “ the eligible oil field ”, and
(b) for “the new oil field” (in the second place it occurs) substitute “ the field ”.
(4) In subsection (4), for “the new oil field” substitute “ the field ”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/22/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-22/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.