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 279A
Corporation tax rates on ring fence profits
Section 279A sets out the two rates of corporation tax that apply to ring fence profits (broadly, profits from oil and gas extraction activities in the UK and on the UK continental shelf) and the conditions under which each rate applies.
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.