Part 8Oil activities
F1CHAPTER 5AExtended ring fence expenditure supplement for onshore activities
Application and interpretation
329BQualifying companies
(1)
This Chapter applies in relation to any company which—
(a)
carries on a ring fence trade, or
(b)
is engaged in any activities with a view to carrying on a ring fence trade.
(2)
In this Chapter such a company is referred to as a “qualifying company”.