# Finance Act 2004, Paragraph 14


For section 385 of the Income Tax (Earnings and Pensions) Act 2003 substitute—
“Meaning of “ship”
385 In this Chapter “ship” does not include an offshore installation.”

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/27/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-27/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.