# Income and Corporation Taxes Act 1988, Paragraph 2

Extent: E+W+S+N.I.

This Schedule 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,
and in this Schedule any such company is referred to as a “qualifying company”.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/19C/paragraph/2 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-19C/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.