161 ѱ𲹲ԾԲ Ǵ ※ڴڲǰ Դڰٰܳٳܰ”]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Expenditure connected with reuse etc of offshore oil infrastructure]

[161A ѱ𲹲ԾԲǴ※ڴڲǰԴڰٰܳٳܰ”]

[(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 or a part of such an installation, or

(b)     something that would be, or would be a part of, an offshore installation within that

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