[F1356KOverview of PartU.K.
This section has no associated Explanatory Notes
(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.]
Textual Amendments
F1Pt. 8ZA inserted (retrospective to 1.4.2014) by Finance Act 2014 (c. 26), Sch. 16 paras. 4, 6