Statute
Section 356K — Finance Act 2014: Overview of Part
Text of the provision Official document
Overview of Part 356K 1 This Part is about the corporation tax treatment of oil contractor activities.
2 Chapter 2 contains basic definitions used in this Part.
3 Chapter 3 treats oil contractor activities as a separate trade.
4 Chapter 4 makes provision about the calculation of profits from oil contractor activities.
5 For the meaning of oil contractor activities, see section 356L.
Official source: legislation.gov.uk
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