Corporation Tax Act 2010 section 1170

Territorial sea of the United Kingdom

Section 1170 establishes that the territorial sea of the United Kingdom is treated as part of the United Kingdom for all corporation tax purposes.

• The UK's territorial sea is treated as part of the United Kingdom under the Corporation Tax Acts.
• This means that activities carried on within the territorial sea are treated as taking place within the UK for corporation tax purposes.
• The territorial sea generally extends up to 12 nautical miles from the UK coastline.
• This provision ensures that companies operating in UK territorial waters are subject to corporation tax as if they were operating on UK land.