Statute
Section 273 — Corporation Tax Act 2010: “Oil rights”
Text of the provision Official document
“Oil rights” 273 In this Part “ oil rights ” means—
a rights to oil to be extracted at any place in the United Kingdom or a designated area, or b rights to interests in or to the benefit of such oil.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →