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
Income Tax (Trading and Other Income) Act 2005 section 225M
Tariff receipts etc
Section 225M ensures that certain tariff receipts and tax-exempt tariffing receipts earned by oil field participators are brought within the ring fence trade for income tax purposes, even if they would not otherwise be included.
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.