Income Tax (Earnings and Pensions) Act 2003 section 385

Meaning of "ship"

Section 385 defines what is meant by "ship" for the purposes of the seafarers' earnings deduction rules in this chapter.

  • The term "ship" carries its ordinary, everyday meaning.
  • An offshore installation is specifically excluded from the definition of "ship".
  • The definition of "offshore installation" is based on the Mineral Workings (Offshore Installations) Act 1971.
  • This distinction is important because work carried out on an offshore installation does not qualify under the seafarers' earnings deduction provisions.

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