Schedule 7 Finance Act 2005: Para 15
Meaning of “offshore activities”(1) Paragraph 104 is amended as follows.
(2) After sub-paragraph (1) (meaning of “offshore activities”) insert-
“(1A) But none of the following activities is to be regarded as an offshore activity-
(a) offshore supply services;
(b) towage, salvage or other marine assistance;
(c) anchor handling;
(d) carriage of liquids or gases;
(e) safety or rescue services;
(f) the carriage of cargo in connection with dredging.
(1B) The Treasury may make provision by order amending sub-paragraph (1A) by-
(a) adding, or
any description of activity.”.