SCHEDULES

SCHEDULE 27Meaning of “offshore installation”

Part 2Minor and consequential amendments

Capital Allowances Act 2001 (c. 2)

10

In Part 2 of Schedule 1 to the Capital Allowances Act 2001 (index of defined expressions) at the appropriate place insert—

offshore installation (except in Chapter 13 of Part 2)

section 837C of ICTA