For the tax year 2008 to 2009 onwards, the lists remain relevant but the implications of the decisions in Torr and Others v CIR and Spowage and Others v CIR must be taken into account as well. See below for further information.

Section 1001 ITA 2007

Following the decision in Torr and Others v CIR published in January 2008, for the tax year 2008 to 2009 onwards HMRC issued revised guidance explaining its interpretation of the distinction between a ship and an offshore installation.

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