SCHEDULES

SCHEDULE 27Meaning of “offshore installation”

Part 2Minor and consequential amendments

Income Tax (Earnings and Pensions) Act 2003 (c. 1)

15

In Part 2 of Schedule 1 to the Income Tax (Earnings and Pensions) Act 2003 (index of defined expressions) at the appropriate place insert—

offshore installation

section 837C of ICTA