Related Commentary  Related HMRC Manuals

217(1)  References in this Part to a person controlling a body corporate or firm are to be read in accordance with section 1124 of CTA 2010.

217(2)  Subsection (1) has effect subject to subsection (4) and section 205(2).

217(3)  Subsection (4) applies if–

(a)the actual provision is made or imposed by or in relation to a sale of oil,

(b)the oil sold is oil which has been, or is to be, extracted under rights exercisable by a company (“the producer”) which, although it may be the seller, is not the buyer, and

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