OT27032 - Abandonment and Decommissioning

Writing down allowances: Offshore Infrastructure

For the purposes of CAA90\s62AA (CAA01\s161C and CAA01\s161D), offshore Infrastructure is defined to be:

1. an offshore installation, or part of one, within the meaning of Section 44 of the Petroleum Act 1998 ( OT27012) or
2. an installation that would be an offshore installation within s44 except that it is located in waters in a foreign sector of the continental shelf or other foreign tidal waters or
3. a pipeline, or part of one, within the meaning of Section 26 of the Petroleum Act 1998 that is in, under or over waters in one of: the UK territorial sea; a designated area of the UK continental shelf; foreign sector of the continental shelf.

The separate reference to pipelines within the meaning of Section 26 is necessary because such pipelines are specifically excluded from the Section 44 definition. Pipelines not within the meaning of Section 26 may be within a or b above.

The legislation is at CAA90\s62AC (CAA01\s161A).