# Corporation Tax Act 2010, Section 273: “Oil rights”


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.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/273 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-273
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.