Defined term

“ring fence trade”

Defined in 11 Acts and 1 statutory instrument.

  1. Capital Allowances Act 2001 Act 5 definitions
  2. Corporation Tax Act 2009 Act
  3. Corporation Tax Act 2010 Act 9 definitions
  4. Energy (Oil and Gas) Profits Levy Act 2022 Act
  5. Finance Act 2006 Act
  6. Finance Act 2013 Act
  7. Finance Act 2014 Act
  8. Finance Act 2021 Act
  9. Finance Act 2025 Act
  10. Income Tax (Trading and Other Income) Act 2005 Act
  11. Taxation of Chargeable Gains Act 1992 Act 5 definitions
  12. The Transfer Pricing Records Regulations 2023 SI

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.