Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 16 U.K. Oil contractors: ring-fence trade etc

CTA 2010 U.K.

2 U.K. In section 1 (overview of Act), in subsection (3), after paragraph (a) insert—

“(aa) oil contractor activities (see Part 8ZA),

(ab) profits arising from the exploitation of patents etc (see Part 8A),”.