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Income Tax Act 2007

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Changes over time for: Section 1002

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1002Regulations about the meaning of “offshore installation”U.K.

This section has no associated Explanatory Notes

(1)The Treasury may by regulations make provision as to the meaning of “offshore installation” in the Income Tax Acts.

(2)The regulations may—

(a)add to, amend or repeal any provision of section 1001,

(b)make different provision for different purposes, and

(c)contain incidental, supplemental, consequential and transitional provision and savings.

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