# Corporation Tax Act 2010, Section 356K: Overview of Part


(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.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/356K (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-356K
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.