This section has no associated Explanatory Notes
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 ”.