Finance Act 2004

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

12U.K.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;.