Income Tax (Earnings and Pensions) Act 2003

385Meaning of “ship”U.K.

This section has no associated Explanatory Notes

In this Chapter “ship” does not include—

(a)any offshore installation within the meaning of the Mineral Workings (Offshore Installations) Act 1971 (c. 61), or

(b)what would be such an installation if the references in that Act to controlled waters were to any waters.