206 Meaning of “oil-related ring-fence trade” in sections 205 and 218
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

206  Meaning of “oil-related ring-fence trade” in sections 205 and 218

(1)     This section has effect for the interpretation of—

(a)     section 205, and

(b)     in Part 5, section 218(2)(f).

(2)     Activities carried on by a person are an “oil-related ring-fence trade” carried on by that

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