Income Tax (Trading and Other Income) Act 2005 (c. 5)

Part 2 U.K. Trading income

[F1 Chapter 16A U.K. Oil activities

Textual Amendments

F1 Pt. 2 Ch. 16A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 1 para. 2 (with Sch. 9 paras. 1-9, 22)

Basic definitions U.K.

225C Meaning of “ring fence income” U.K.

In this Chapter “ring fence income” means income arising from oil extraction activities or oil rights.]