Paragraph 15

Paragraph 104 is amended as follows.

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.”.