# Corporation Tax Act 2010, Section 356M: Oil contractor activities treated as separate trade


If the contractor carries on oil contractor 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 contractor as part of the trade.

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