Capital Allowances Act 2001 s 162

s 162 Ring fence trade a separate qualifying activity

(1) If a person carries on a ring fence trade, it is a separate qualifying activity for the purposes of this Part. (2) In this Chapter “ ring fence trade ” means activities which— (a) fall within the definition of “oil-related activities” in section 16(2) of ITTOIA 2005 or section 274 of CTA 2010 , and (b) constitute a separate trade (whether as a result of section 16(1) of ITTOIA 2005 or section 16(1) of ITTOIA 2005 or section 279 of CTA 2010 or otherwise).

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