119Transportation costs for off-shore oil
(1)In section 3(4)(c) of the principal Act (buildings and structures eligible for expenditure relief) after paragraph (iii) there shall be inserted—
“(iv)a building or structure used or to be used for transporting such oil as is mentioned in subsection (1)(f)above from the place where it is first landed in the United Kingdom to the place in the United Kingdom at which the seller in a sale at arm's length could reasonably be expected to deliver it or, if there is more than one place at which he could reasonably be expected to deliver it, the one nearest to the place of extraction ; or”.
(2)This section shall have effect in relation to any expenditure in respect of which a claim is made after 31st December 1978.