Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 27 U.K. Meaning of “offshore installation”

Part 2 U.K. Minor and consequential amendments

Income Tax (Earnings and Pensions) Act 2003 (c. 1) U.K.

14 U.K. For section 385 of the Income Tax (Earnings and Pensions) Act 2003 substitute—

“385 Meaning of “ship”

In this Chapter “ship” does not include an offshore installation.”