OpenLegislation

Paragraph 545

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 162(2) (ring fence trade a separate qualifying activity)—

(a)

in paragraph (a), after “fall within” insert “ the definition of “oil-related activities” in section 16(2) of ITTOIA 2005 or within ”, and

(b)

in paragraph (b), after “as a result of” insert “ section 16(1) of ITTOIA 2005 or ”.