Part 2 Plant and machinery allowances
Chapter 13 Provisions affecting mining and oil industries
F1 Expenditure connected with reuse etc. of offshore oil infrastructure
161A Meaning of “offshore infrastructure”
(1)
In sections 161C and 161D “ offshore infrastructure ” means—
(a)
an offshore installation within the meaning given by section 44 of the Petroleum Act 1998 (c. 17) or a part of such an installation, or
(b)
something that would be, or would be a part of, an offshore installation within that meaning if in subsection (3) of that section “ relevant waters ” meant waters in a foreign sector of the continental shelf and other foreign tidal waters, or
(c)
a pipeline within the meaning of section 26 of that Act, or a part of such a pipeline, that is in, under or over waters in—
(i)
the territorial sea adjacent to the United Kingdom, or
(ii)
an area designated under section 1(7) of the Continental Shelf Act 1964 (c. 29), or
(d)
a pipeline within the meaning of section 26 of the Petroleum Act 1998 (c. 17), or a part of such a pipeline, that is in, under or over waters in a foreign sector of the continental shelf.
(2)
In subsection (1)(b) and (d)—
“ foreign sector of the continental shelf ” means an area within which rights are exercisable with respect to the sea bed and subsoil and their natural resources by a country or territory outside the United Kingdom;
“ foreign tidal waters ” means tidal waters in an area within which rights are exercisable with respect to the bed and subsoil of the body of water in question and their natural resources by a country or territory outside the United Kingdom.