OT42001 - Non-residents working on the UK continental shelf: computation of profits: introduction
This section of the manual deals with the computation of trading profits (for companies and partnerships) and professional income (for individuals) arising from 바카라 사이트˜exploration or exploitation activities바카라 사이트™ (see OT40500+) chargeable to UK tax by virtue of CTA2009\S1313 and ITTOIA2005\S874. Other parts of this manual deal with profits or gains arising from 바카라 사이트˜exploration or exploitation rights바카라 사이트™ (see OT41001) and chargeable gains (see OT30801).