TTM11010 - Offshore activities: Meaning of 바카라 사이트˜offshore activities바카라 사이트™

바카라 사이트˜Offshore activities바카라 사이트™ are defined in FA00/SCH22/PARA104 (1) as:

바카라 사이트˜activities in connection with the exploration or exploitation of so much of the seabed or subsoil or their natural resources as is situated in the UK sector of the continental shelf.바카라 사이트™

In applying this definition it is the location of the resources that matters and not the location of the activities.  For example, laying or repairing a pipeline from an oil or gas field in the Norwegian sector of the North Sea will not fall within the definition, even if that section of pipeline were in the UK sector.

Equally, laying or repairing a pipeline from an oil or gas field in the UK sector of the North Sea would fall within the definition, even if that section of pipeline were in the Norwegian sector.  However the way the oil and gas industry is structured in the UK it is envisaged that for the vast majority of ships both the location of the activities and the resources will be in the UK sector.

바카라 사이트˜UK sector of the continental shelf바카라 사이트™바카라 사이트™ (UKCS) is explicitly defined in paragraph 104(2):

바카라 사이트˜Any area designated by Order in Council under section 1(7) of the Continental Shelf Act 1964, and any waters within the seaward limits of the territorial sea of the United Kingdom.바카라 사이트™

Whether or not 바카라 사이트˜the seabed or subsoil or their natural resources바카라 사이트™ are within the UK sector of the continental shelf will be a question of fact, and the answer will be self evident in most cases.  Officers should submit any difficult or doubtful cases to the Tonnage Tax Technical Adviser

Exploration or exploitation activities

Qualifying ships engaged in the search for oil or gas on the UK continental shelf (for example a seismic vessel) would fall within the description of 'exploration activities' and similarly qualifying ships engaged in the exploitation of UKCS oil or gas (for example a pipe-laying vessel) would fall within the description of 'exploitation activities'.

바카라 사이트˜In connection with바카라 사이트™ widely drawn

However 바카라 사이트˜offshore activities바카라 사이트™ is much wider than 'exploration or exploitation activities', because of the words 바카라 사이트˜in connection with바카라 사이트™, and covers all types of ships used in the actual task of exploring for or exploiting oil or gas either in an ancillary, subordinate, or supporting role (for example a diving support vessel).

See TTM11110 below for pre 2005 examples of the types of vessels to which the special rules apply.  Officers should submit any difficult or doubtful cases Tonnage Tax Technical Adviser.

References

FA00/SCH22/PARA104 (meaning of 바카라 사이트˜offshore activities바카라 사이트™) TTM17596
Contact points TTM01120
FA05/SCH7/PARA15 (meaning of 바카라 사이트˜offshore activities바카라 사이트™) TTM20017