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Legislation

Finance Act 1991

Crossheading Foreign earnings

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Section 45 Seafarers.
Section 46 Workers in Kuwait or Iraq.

Foreign earnings
Seafarers.

Section 45 | Seafarers.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Notes

F1
S. 45 repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(11) Note) by 1998 c. 36, ss. 63, 165, Sch. 27 Pt. III(11) Note (with Sch. 18 para. 6(3))