Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Oil Taxation Manual

Decommissioning and Abandonment: Expenditure connected with reuse of offshore oil infrastructure: Meaning of offshore infrastructure

CAA01\S161A

In sections CAA01\S161C and CAA01\S161D offshore infrastructure means -

  • an offshore installation, or part of one, within the meaning of section 44 of the Petroleum Act 1998, or
  • an installation that would be an offshore installation within section 44 except that it is located in waters in a foreign sector of the continental shelf or other foreign tidal waters, or
  • a pipeline, or part of one, within the meaning of section 26 of the Petroleum Act 1998 that is in, under or over waters in one of: the UK territorial sea; a designated area of the UK continental shelf; foreign sector of the continental shelf.

The separate reference to pipelines within the meaning of section 26 is necessary because such pipelines are specifically excluded from the section 44 definition. Pipelines not within the meaning of section 26 may be within the definition of offshore installation.