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Legislation

Income Tax (Earnings and Pensions) Act 2003

Chapter 6 Deductions from seafarers' earnings

Find in this level

Section 378 Deduction from seafarers' earnings: eligibility
Section 379 Calculating the deduction
Section 380 Limit on deduction where UK duties etc. make amount unreasonable
Section 381 Taking account of other deductions
Section 382 Duties on board ship
Section 383 Place of performance of incidental duties
Section 384 Meaning of employment “as a seafarer”
Section 385 Meaning of “ship”

Income Tax (Earnings and Pensions) Act 2003
Chapter 6 · Deductions from seafarers' earnings

Section 385 | Meaning of “ship”

From legislation.gov.uk

15 July 2026

In this Chapter “ship” does not include an offshore installation.^F1

Notes

F1
S. 385 substituted (with effect in accordance with Sch. 27 para. 16 of the amending Act) by Finance Act 2004 (c. 12), Sch. 27 para. 14

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