205 Provision made or imposed between ring-fence trade and other activities
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Chapter 7
Oil-Related Ring-Fence Trades

205  Provision made or imposed between ring-fence trade and other activities

(1)     Subsections (2) to (4) apply if—

(a)     a person carries on an oil-related ring-fence trade (see section 206), and

(b)     any provision is made or imposed by the person as between—

(i)     the oil-related ring-fence trade, and

(ii)     any other activities carried on by the person.

(2)

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