Part II U.K. Machinery and Plant

Chapter VII U.K. Miscellaneous Expenditure

F1 62AC Meaning of “offshore infrastructure” in section 62AA U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments applied to the whole legislation

F1 Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)