Territorial sea and continental shelf
Activities in UK sector, corporation tax
Legislation/Regulatory –
CTA2009 s. 1313
Charge to tax
Generally
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
;
INTM264110
;
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