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 329C
Onshore and offshore oil-related activities
Section 329C distinguished between onshore and offshore oil-related activities for the purposes of the oil contractors ring fence tax rules, but was repealed with effect for accounting periods ending on or after 5 December 2013.
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.