ITA 2007, s. 1001 defines an offshore installation as a structure actively used in a specified manner and ‘structure’ here can include ships and other vessels. The main consequence of the definition is in clarifying that employees on offshore installations cannot claim the seafarers' deduction (formerly the foreign earnings deduction) from earnings liable to UK income tax.

ITA 2007, s. 1001 was derived from the introduction of a new definition of offshore installation applicable for 2004–05 onwards for income tax purposes. (FA 2004, Sch. 27, para. 3).

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