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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Basic definitions

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Section 225A Meaning of “oil extraction activities”
Section 225B Meaning of “oil rights”
Section 225C Meaning of “ring fence income”
Section 225D Meaning of “ring fence trade”
Section 225E Other definitions

Chapter 16A Oil activities
Crossheading Basic definitions

Crossheading Basic definitions

From legislation.gov.uk

Contents

Section 225A Meaning of “oil extraction activities”
Section 225B Meaning of “oil rights”
Section 225C Meaning of “ring fence income”
Section 225D Meaning of “ring fence trade”
Section 225E Other definitions