# Finance Act 2012, Paragraph 4


In section 338 (holding a field allowance on acquisition of equity share), for “a new oil field” substitute “ an eligible oil field ”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/22/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-22/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.