F1PART 8ZAOil contractors
Annotations:
Amendments (Textual)
CHAPTER 1Introduction
356KOverview of Part
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.
Pt. 8ZA inserted (retrospective to 1.4.2014) by Finance Act 2014 (c. 26), Sch. 16 paras. 4, 6