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HMRC internal manual

Tonnage Tax Manual

HM Revenue & Customs
, see all updates

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

(b) varying,
any description of activity.”.