SCHEDULES
SCHEDULE 16Oil contractors: ring-fence trade etc
CTA 2010
5
In Schedule 4 (index of defined expressions), insert the following entries at the appropriate places—
“associated person (in Part 8ZA)
section 356LB”
“contractor (in Part 8ZA)
section 356L(2)”
“contractor's ring fence profits (in Part 8ZA)
section 356LD”
“exploration or exploitation activities (in Part 8ZA)
section 356L(4)”
“lease (in Part 8ZA)
section 356LC”
“oil contractor activities (in Part 8ZA)
section 356L(2)”
“relevant asset (in Part 8ZA)
section 356LA”
“relevant offshore area (in Part 8ZA)
section 356L(5)”
“relevant offshore service (in Part 8ZA)
section 356L(3)”