Part 24Corporation Tax Acts definitions etc
Chapter 1Definitions
1133Regulations about the meaning of “offshore installation”
(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.