CHAPTER 75:01 - Inland Revenue Division

Corporation Tax Act Mac 1
Vol. 1
(f) any other activity prescribed by Order of the Minister
with responsibility for finance,
shall be subject to corporation tax at the rate of thirty-five per
cent per annum.
(2) For the avoidance of doubt, companies engaged in the
wholesale marketing and distribution of petroleum products
shall not include companies –
(a) operating a liquid petroleum gas filling plant or
conducting a refilling operation;
(b) involved in the sale and distribution of leaded and
unleaded gasoline, diesel and kerosene lubricants and
other car care products; or
(c) operating service stations. Finance Act 2002*
*Effective 1 st January 2003
BIR Mac Edition 91/01 Page 224