Activities in UK sector, corporation tax

Legislation/Regulatory – CTA2009 s. 1313

Charge to tax

Generally

Legislation/Regulatory – ITA2007 s. 1013 ; ITTOIA2005 s. 874
HMRC Guidance – EIM33032 ; EIM40032 ; EIM67105

Property income

Legislation/Regulatory – ITTOIA2005 s. 269

Savings and investment income

Legislation/Regulatory – ITTOIA2005 s. 368

Trading income

Legislation/Regulatory – ITTOIA2005 s. 6
HMRC Guidance – BIM15050 ; BIM60515 ; BIM60520 ; BIM60525 ; BIM60665 ; BIM60870 ; INTM262300 ; INTM269035

Divers and diving supervisors

Legislation/Regulatory – ITTOIA2005 s. 15

Earnings

Legislation/Regulatory – ITEPA2003 s. 41

Oil and mining industry

Legislation/Regulatory – TCGA92 s. 276

Territorial sea of the United Kingdom

Legislation/Regulatory – CTA2010 s. 1170