Section 356K Overview of PartF1
(1)
This Part is about the corporation tax treatment of oil contractor activities.
(2)
Chapter 2 contains basic definitions used in this Part.
(3)
Chapter 3 treats oil contractor activities as a separate trade.
(4)
Chapter 4 makes provision about the calculation of profits from oil contractor activities.
(5)
For the meaning of oil contractor activities, see section 356L.
Annotations
Textual amendments
- F1
Pt. 8ZA inserted (retrospective to 1.4.2014) by Finance Act 2014 (c. 26), Sch. 16 paras. 4, 6