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Finance Act 2004

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Changes and effects yet to be applied to Schedule 35 Paragraph 61:

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61U.K.In section 381 (deductions from seafarers' earnings: taking account of other deductions), for paragraphs (c) to (e) substitute—

“(c)section 262 of CAA 2001 (capital allowances to be given effect by treating them as deductions from earnings), and

(d)sections 188 to 194 of FA 2004 (contributions to registered pension schemes).”

Commencement Information

I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284

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