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

Part 2 Transitional Provision

Proposed determinations of cluster areas

5

(1)     Sub-paragraph (2) applies if the Secretary of State has published, on any day (“the day of publicationâ€) in the period beginning with 3 December 2014 and ending with the day before the day on which this Act is passed, a proposal to determine a specified offshore area to be a cluster area for the purposes of Chapter 9 of Part 8 of CTA 2010.

(2)     The proposal is treated for the purposes of that Chapter—

(a)     as a determination validly made under section 356JD of that Act and as having had effect from the day of publication, and

(b)     if the Secretary of State has published (before the end of the period mentioned in sub-paragraph

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