Related Commentary  

206(1)  This section has effect for the interpretation of–

(a)section 205, and

206(2)  Activities carried on by a person are an “oil-related ring-fence trade” carried on by that person if subsection (3) or (4) applies to the activities.

206(3)  This subsection applies to the activities if–

(a)they are carried on by the person as part of a trade, and

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