# Corporation Tax Act 2010, Section 277: “Ring fence trade”


In this Part “ring fence trade” means activities which—
(a) are within the definition of “oil-related activities” in section 274, and
(b) constitute a separate trade (whether because of section 279 or otherwise).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/277 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-277
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.