# Finance Act 2004, Paragraph 61


In section 381 (deductions from seafarers' earnings: taking account of other deductions), for paragraphs (c) to (e) substitute—
“(c) section 262 of CAA 2001 (capital allowances to be given effect by treating them as deductions from earnings), and
(d) sections 188 to 194 of FA 2004 (contributions to registered pension schemes).”

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/35/paragraph/61 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-35/paragraph-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.