# Corporation Tax Act 2010, Paragraph 248


In section 198(5)(b) (replacement of business assets used in connection with oil fields) for the words from “either or both” to the end substitute “ activities falling within the definition of “oil-related activities” in section 16(2) of ITTOIA 2005 or section 274 of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/248 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-248
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.