Statute
Section 356M — Finance Act 2014: Oil contractor activities treated as separate trade
Text of the provision Official document
Oil contractor activities treated as separate trade 356M If the contractor carries on oil contractor activities as part of a trade, those activities are treated for the purposes of the charge to corporation tax on income as a separate trade, distinct from all other activities carried on by the contractor as part of the trade.
Official source: legislation.gov.uk
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