# Corporation Tax Act 2010, Section 274: “Oil-related activities”


In this Part “oil-related activities” means—
(a) oil extraction activities, and
(b) any activities consisting of the acquisition, enjoyment or exploitation of oil rights.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/274 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-274
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.