# Corporation Tax Act 2010, Section 279: Oil-related activities treated as separate trade


If a company carries on any oil-related activities as part of a trade, those activities are treated for the purposes of the charge to corporation tax on income as a separate trade, distinct from all other activities carried on by the company as part of the trade.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/279 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-279
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.