# Corporation Tax Act 2010, Section 1170: Territorial sea of the United Kingdom


The territorial sea of the United Kingdom is treated for the purposes of the Corporation Tax Acts as part of the United Kingdom.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/1170 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-1170
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.