Oil Taxation Manual

OT40650 - Non-Residents Working on the UK Continental Shelf: Scope of Exploration or Exploitation Activities - Meaning of 바카라 사이트渢he UK sector of the continental shelf바카라 사이트�

This term is defined in CTA09\S1313(3), ITTOIA05\S874(2) and ITEPA03\S41(2) as 바카라 사이트渁n area designated by Order in Council under Section 1(7) of the Continental Shelf Act 1964바카라 사이트�. Broadly speaking the designated areas stretch from the outer edge of the UK Territorial Sea to median lines mutually agreed between the UK and neighbouring countries or (if further) out to the 200 mile limit. Such areas are identified in various maps of the UK, including the offshore interactive map appearing on the North Sea Transition Authority website which can be found at .

As indicated at OT40550:

Any activities carried on in the UK Territorial Sea are treated for tax purposes as performed in the UK;

Only some activities carried on in the UK sector of the continental shelf are so treated, namely those falling within the definition of 바카라 사이트渆xploration or exploitation activities바카라 사이트� (see OT40600).

No activities performed outside the limit of the designated areas are within UK tax jurisdiction under CTA09\S1313, ITTOIA05\S874 or ITEPA03\S41, even if they satisfy the 바카라 사이트渆xploration or exploitation activities바카라 사이트� definition.