Section 225C Meaning of “ring fence income”F1
In this Chapter “ring fence income” means income arising from oil extraction activities or oil rights.
Annotations
Textual amendments
- F1
Pt. 2 Ch. 16A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 1 para. 2 (with Sch. 9 paras. 1-9, 22)