Part 5Employment income: deductions allowed from earnings
Chapter 6Deductions from seafarers' earnings
385Meaning of “ship”
In this Chapter “ship” does not include—
a
any offshore installation within the meaning of the Mineral Workings (Offshore Installations) Act 1971 (c. 61), or
b
what would be such an installation if the references in that Act to controlled waters were to any waters.