Section 1132: “Offshore installation”
3242.This section defines an “offshore installation”. It is based on section 837C(1) to (4) of ICTA. The corresponding provision for income tax is in section 1001 of ITA.
3242.This section defines an “offshore installation”. It is based on section 837C(1) to (4) of ICTA. The corresponding provision for income tax is in section 1001 of ITA.