# Taxation (International and Other Provisions) Act 2010, Paragraph 188


In section 98(7) (qualifying assets) for paragraphs (b) and (c) substitute—
“(ba) Chapter 16A of Part 2 of the Income Tax (Trading and Other Income) Act 2005 (oil activities).”

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/188 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-188
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.