[2009] UKFTT 142 (TC)

J Gordon Reid QC (Chairman), F.C.I.Arb

Decision released 18 June 2009

Seafarersʼ earnings – ship – offshore installation – whether vessels offshore installations – Mineral Workings (Offshore Installations) Act 1971 s. 1 and 12 – Income and Corporation Taxes Act 1988 s. 192A, 837C – Income Tax (Earnings and Pensions) Act 2003 sections 378–385 – Offshore Installations and Pipeline Works (Management and Administration) Regulations 1995, reg. 3(1)(a), (c), (d), (2)(d) and (e)

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