Section 1001 ITA 2007

The definition of an offshore installation is explained in EIM33103. For 2008/09 onwards, the decisions in two cases issued in January 2008 (Torr) and June 2009 (Spowage) are directly relevant to the classification of a vessel as either an offshore installation or a ship (see EIM33105 and EIM33106).

2008/09 onwards – the meaning of ‘exploiting mineral resources by means of a well’

The Tribunal Judge in Spowage (EIM33112) distinguished the construction and maintenance duties carried out by the Prosafe vessels, from the activities performed by the PSA in Torr (EIM33111).

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