- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (13/06/2003)
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Income Tax (Earnings and Pensions) Act 2003
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Point in time view as at 13/06/2003.
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Income Tax (Earnings and Pensions) Act 2003, Section 382 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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382Duties on board shipU.K.
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adran has no associated
Nodiadau Esboniadol
(1)Duties which a person performs on a ship engaged—
(a)on a voyage beginning or ending outside the United Kingdom (but excluding any part of it beginning and ending in the United Kingdom), or
(b)on a part beginning or ending outside the United Kingdom of any other voyage,
are treated as performed outside the United Kingdom for the purposes of this Chapter.
(2)Duties which a person performs on a vessel engaged on a voyage not extending to a port outside the United Kingdom are treated for the purposes of this Chapter as performed in the United Kingdom.
(3)For the purposes of subsection (1) the areas designated under section 1(7) of the Continental Shelf Act 1964 (c. 29) are treated as part of the United Kingdom.
(4)Subsection (1) applies despite anything to the contrary in section 40 (duties on board vessel or aircraft).
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