F1PART 8ZAOil contractors

Annotations:
Amendments (Textual)
F1

Pt. 8ZA inserted (retrospective to 1.4.2014) by Finance Act 2014 (c. 26), Sch. 16 paras. 4, 6

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.