# The Qualifying Oil Fields Order 2012, Introduction: Introductory text


Oil Tax
Approved by ParliamentMade 20th December 2012
Coming into force in accordance with article 1
The Commissioners for Her Majesty’s Revenue and Customs make the following Order in exercise of the powers conferred by section 349 of the Corporation Tax Act 2010.
In accordance with section 349(4) of that Act, a draft of this Order was laid before the House of Commons and approved by a resolution of that House.

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Source: https://www.legislation.gov.uk/uksi/2012/3153/introduction (the official version)
Page: https://openlegislation.uk/qualifying-oil-fields-order-2012/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.