Skip to content

Contents

Legislation

Corporation Tax Act 2010

Chapter 2 Basic definitions

Find in this level

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

Chapter 2 · Basic definitions
“Ring fence income”

Section 275 | “Ring fence income”

From legislation.gov.uk

In this Part “ring fence income” means income arising from oil extraction activities or oil rights.