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Income Tax (Trading and Other Income) Act 2005
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545U.K.In section 162(2) (ring fence trade a separate qualifying activity)—
(a)in paragraph (a), after “fall within” insert “ the definition of “oil-related activities” in section 16(2) of ITTOIA 2005 or within ”, and
(b)in paragraph (b), after “as a result of” insert “ section 16(1) of ITTOIA 2005 or ”.
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