# Corporation Tax Act 2010, Paragraph 302


In section 98(7) (qualifying assets) after paragraph (a) insert—
“(aa) Part 8 of the Corporation Tax Act 2010 (oil activities); and”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/302 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-302
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.