Corporation Tax Act 2010 (c. 4)

[F1 PART 8ZA U.K. Oil contractors

Textual Amendments

F1 Pt. 8ZA inserted (retrospective to 1.4.2014) by Finance Act 2014 (c. 26), Sch. 16 paras. 4, 6

CHAPTER 2 U.K. Basic definitions

356LD “Contractor's ring fence profits” U.K.

In this Part the “contractor's ring fence profits”, in relation to an accounting period, means the contractor's income arising from oil contractor activities for that period.]