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Legislation
Corporation Tax Act 2010

CHAPTER 2 Basic definitions

  • Section 356L “Oil contractor activities” etc
  • Section 356LA “Relevant asset”
  • Section 356LB “Associated person”
  • Section 356LC “Lease”
  • Section 356LD “Contractor's ring fence profits”
  1. Chapter 2 · Basic definitions
  2. “Contractor's ring fence profits”

Section 356LD | “Contractor's ring fence profits”

From legislation.gov.uk

In this Part the “contractor's ring fence profits”, in relation to an accounting period, means the contractor's income arising from oil contractor activities for that period.

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