Skip to content
Solved
SearchBrowse
Sign in

Contents

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-related activities”

Section 274 | “Oil-related activities”

From legislation.gov.uk

In this Part “oil-related activities” means—

(a)oil extraction activities, and

(b)any activities consisting of the acquisition, enjoyment or exploitation of oil rights.

PreviousNext
PrivacyTerms