# Finance Act 2005, Paragraph 15


(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.”.

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Source: https://www.legislation.gov.uk/ukpga/2005/7/schedule/7/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2005/schedule-7/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.