Part XI Special rules for offshore activities

1. Introduction
2. Meaning of “offshore activities"
3. Vessels to which special provisions do not apply
4. Treatment of periods of inactivity
5. Profits from offshore activities to be computed according to ordinary rules
6. Application of ring fence provisions
7. Chargeable gains from assets used for offshore activities
8. Capital allowances: general
9. Capital allowances: proportionate reduction of allowances
10. Capital allowances: notional qualifying expenditure: existing assets
11. Capital allowances: notional qualifying expenditure: new assets
12. The training requirement
13. Interpretation