http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/27/part/2

SCHEDULES

SCHEDULE 27Meaning of “offshore installation”

Part 2Minor and consequential amendments

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

12

In section 40 of the Income Tax (Earnings and Pensions) Act 2003 (duties on board vessel or aircraft), in subsection (5) for paragraph (b) (meaning of ship) substitute—

b
“ship” does not include an offshore installation;