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Legislation
Corporation Tax Act 2010

Chapter 2 Basic definitions

  • 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
  1. Chapter 2 · Basic definitions
  2. “Oil rights”

Section 273 | “Oil rights”

From legislation.gov.uk

In this Part “oil rights” means—

(a)rights to oil to be extracted at any place in the United Kingdom or a designated area, or

(b)rights to interests in or to the benefit of such oil.

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