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61In section 381 (deductions from seafarers' earnings: taking account of other deductions), for paragraphs (c) to (e) substitute—
“(c)section 262 of CAA 2001 (capital allowances to be given effect by treating them as deductions from earnings), and
(d)sections 188 to 194 of FA 2004 (contributions to registered pension schemes).”
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