{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-12/paragraph-5",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-12/paragraph-5.json",
  "legislation": "ukpga/1988/1",
  "legislation_title": "Income and Corporation Taxes Act 1988",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
  "path": "schedule/12/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "Notwithstanding section 132(4)(b), there shall be treated for the purposes of section 192A and this Schedule as performed outside the United Kingdom any duties which a person performs on a ship (within the meaning of section 192A) engaged on—\n(a) a voyage beginning or ending outside the United Kingdom (but exclusive of any part of it which begins and ends in the United Kingdom); or\n(b) any part beginning or ending outside the United Kingdom of a voyage which begins and ends in the United Kingdom;\nand 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1964 c. 29."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/1/schedule/12/paragraph/5",
    "retrieved_at": "2026-10-29T09:49:54.309394+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}