This article grants a corporate tax exemption to persons in a Non-Extractive Natural Resource Business (e.g., refining, storing, distributing oil and gas). To qualify, the person must hold a Local Government right or concession, derive income solely from other businesses, be effectively subject to an Emirate-level tax, and notify the Ministry. If the person has other, non-exempt business activities, those activities are subject to corporate tax. A 5% revenue de minimis rule applies for ancillary activities. Separate accounting is required, and transactions between the exempt and non-exempt businesses are treated as Related Party transactions.