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

Part 5 U.K. Employment income: deductions allowed from earnings

Chapter 6 U.K. Deductions from seafarers' earnings

[F1 385 Meaning of “ship” U.K.

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

Textual Amendments

F1 S. 385 substituted (with effect in accordance with Sch. 27 para. 16 of the amending Act) by Finance Act 2004 (c. 12), Sch. 27 para. 14