Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2010 section 20
Company with only ring fence profits
Section 20 provides the rules for marginal relief where a company's augmented profits consist entirely of ring fence profits (that is, profits from oil extraction activities in the UK and UK Continental Shelf).
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.