Section 357XA | Oil activities
From legislation.gov.uk
(1)A trade is an “excluded trade” if it is a ring fence trade.
(2)In this section “ring fence trade” has the same meaning as in Part 8 (oil activities) (see section 277).
From legislation.gov.uk
(1)A trade is an “excluded trade” if it is a ring fence trade.
(2)In this section “ring fence trade” has the same meaning as in Part 8 (oil activities) (see section 277).