OT40500 - Taxation of Non-Residents under Section 830 ICTA 1988: Scope of Exploration or Exploitation Activities

List of Contents

OT40501General Background
OT40550Meaning of "UK"
OT40575The Charging Provision
OT40600Meaning of "Exploration or Exploitation Activities
OT40650Meaning of "designated area"
OT40700Interpretation of "carried on in connection with"
OT40725Companies
OT40750Summary of Scope
OT40800Independent Contractor Status
OT40850Leasing - Statement of Practice
OT40900Inter-affiliate leasing
OT40950Examples of Scope of Section 830






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