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 鈥榚xploration or exploitation activities鈥� (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 鈥榚xploration or exploitation rights鈥� (see OT41001) and chargeable gains (see OT30801).