Point in time view as at 06/04/2007.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 61.
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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