# Corporation Tax Act 2010, Section 308: Qualifying companies


(1) This Chapter applies in relation to any company which—
(a) carries on a ring fence trade, or
(b) is engaged in any activities with a view to carrying on a ring fence trade.
(2) In this Chapter such a company is referred to as a “qualifying company”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/308 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-308
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.