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StatuteCorporation Tax Act 2010

Section 1133 — Corporation Tax Act 2010: Regulations about the meaning of “offshore installation”

Text of the provision Official document

Regulations about the meaning of “offshore installation” 1133 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.

Official source: legislation.gov.uk

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