Skip to content

Contents

Legislation

Taxation (International and Other Provisions) Act 2010

Part 9 Amendments to relocate provisions of tax legislation

Find in this level

Section 364 Oil activities
Section 365 Alternative finance arrangements
Section 366 Power to amend the alternative finance provisions
Section 367 Leasing arrangements: finance leases and loans
Section 368 Sale and lease-back etc
Section 369 Factoring of income etc
Section 370 UK representatives of non-UK residents
Section 371 Miscellaneous relocations

Part 9 · Amendments to relocate provisions of tax legislation
Oil activities

Section 364 | Oil activities

From legislation.gov.uk

Schedule 1, which inserts a new Chapter 16A (oil activities) in Part 2 (trading income) of ITTOIA 2005, has effect.