Theodore Wallace

Decision released 14 January 2008

Employment – seafarers – foreign earnings deduction – workover/support vessel for oil industry – ship – whether offshore installation within Offshore Installation and Pipeline Works (Management and Administration) Regulations 1995 and ICTA 1988, s. 837C(1) – whether stationed when dynamically positioned – ICTA 1988, s. 192A – ITEPA 2003, s. 384 and 385 – appeals dismissed

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