Income Tax Act 2007 (c. 3)

Part 16 U.K. Income Tax Acts definitions etc

Chapter 1 U.K. Definitions

1002 Regulations about the meaning of “offshore installation” U.K.

(1) The Treasury may by regulations make provision as to the meaning of “offshore installation” in the Income Tax Acts.

(2) The regulations may—

(a) add to, amend or repeal any provision of section 1001,

(b) make different provision for different purposes, and

(c) contain incidental, supplemental, consequential and transitional provision and savings.