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Legislation

Corporation Tax Act 2010

Chapter 2 Basic definitions

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Section 271 “Associated companies”
Section 272 “Oil extraction activities”
Section 273 “Oil rights”
Section 274 “Oil-related activities”
Section 275 “Ring fence income”
Section 276 “Ring fence profits”
Section 277 “Ring fence trade”
Section 278 Other definitions

Corporation Tax Act 2010
Part 8 Oil activities

Chapter 2 Basic definitions

From legislation.gov.uk

Contents

Section 271 “Associated companies”
Section 272 “Oil extraction activities”
Section 273 “Oil rights”
Section 274 “Oil-related activities”
Section 275 “Ring fence income”
Section 276 “Ring fence profits”
Section 277 “Ring fence trade”
Section 278 Other definitions

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