[2006] CSIH 8

Court of Session (Inner House).

Lord Abernethy, Lord Johnston, Lord Penrose.

Judgment delivered 16 February 2006.

Income tax – Employment – Foreign income deduction – Duties performed wholly or partly outside UK – Ships – Seafarers – Taxpayer working on vessels offshore – Tax relief claimed for proportion of Sch. E income – Whether vessels offshore installations not eligible for relief – Income and Corporation Taxes Act 1988, s. 192A(3).

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