From 1 April 2013, the field allowance, which reduces the amount of adjusted ring fence profits subject to the supplementary charge for certain fields, also applies to "additionally-developed oil fields". HMRC published for comment a draft Order that, among other things, defines that term on 28 March 2013. (Finance Act 2012, Schedule 22 (Reduction of Supplementary Charge for Certain Oil Fields) (Appointed Day) Order 2013 (SI 2013/744) and the Draft Additionally-Developed Oil Fields Order 2013.)