Part 24

Corporation Tax Acts definitions etc
Chapter 1

Definitions

Regulations about the meaning of “offshore installation”
1133
1
The Treasury may by regulations make provision as to the meaning of “offshore installation” in the Corporation Tax Acts.
2
The regulations may—
a
add to, amend or repeal any provision of section 1132,
b
make different provision for different purposes, and
c
contain incidental, supplemental, consequential and transitional provision and savings.