# Income Tax (Earnings and Pensions) Act 2003, Section 385: Meaning of “ship”

Extent: E+W+S+N.I.

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

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/385 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-385
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.