Section 356K | Overview of Part ^F1

(1)This Part is about the corporation tax treatment of oil contractor activities.

(2)Chapter 2 contains basic definitions used in this Part.

(3)Chapter 3 treats oil contractor activities as a separate trade.

(4)Chapter 4 makes provision about the calculation of profits from oil contractor activities.

(5)For the meaning of oil contractor activities, see section 356L.