Paragraph 5

United Kingdom

M1Notwithstanding section 132(4)(b), there shall be treated for the purposes of section F1192A and this Schedule as performed outside the United Kingdom any duties which a person performs on a F2ship (within the meaning of section 192A) engaged on—

(a)

a F3voyage beginning or ending outside the United Kingdom (but exclusive of any part of it which begins and ends in the United Kingdom); or

(b)

any part beginning or ending outside the United Kingdom of a voyage which begins and ends in the United Kingdom;

and for the purposes of this paragraph any area designated under section 1(7) of the Continental Shelf Act 1964 shall be treated as part of the United Kingdom.

Annotations

Textual amendments

F1: Words in Sch. 12 para. 5 substituted (with effect in accordance with s. 63(5)-(7) of the amending Act) by Finance Act 1998 (c. 36), s. 63(3)(c)
F2: Words in Sch. 12 para. 5 substituted (with effect in accordance with s. 63(5)-(7) of the amending Act) by Finance Act 1998 (c. 36), s. 63(4)(b)(i)
F3: Words in Sch. 12 para. 5(a)(b) substituted (with effect in accordance with s. 63(5)-(7) of the amending Act) by Finance Act 1998 (c. 36), s. 63(4)(b)(ii)

Marginal citations

M1: 1964 c. 29.

Notes on Schedule 12

Textual amendments

F1: Sch. 12 repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 116, Sch 8 Pt. 1 (with Sch. 7)