Hi Anne,

This deserved a long answer - which I have sent to you 'off-list' in an 
attempt to prevent everybody else here from dying of boredom :)

(For anyone interested I suggest starting at: 
<http://www.hmrc.gov.uk/manuals/eimanual/EIM33101.htm>)

Regards,

Trevor

Anne Coleman wrote:
>> Yeeees, but my point is that once we allow ourselves to be moved away
>>     
> >from simple words with simple meanings, then centuries of our history as
>   
>> a nation, with all of its ancient legal documents - such as Magna Carta,
>> with all of the rights and responsibilities it laid down on our country
>> - may as well be hauled to the city dump and burnt :(
>>     
>
> OK How about 'ship' then?
> The tax office used to accept that you were entitled to the 
> seafarer's deduction if you were employed aboard a vessel which had a 
> mode of propulsion other than muscles, and which visited a foreign port.
>
> Then along came the Health and safety executive, who, for H&S 
> purposes ruled that ships exploiting or exploring for oil and gas 
> would be treated as 'offshore installations' as that meant stricter 
> H&S rules. This legislation meant to ensure better working 
> conditiions for employees on North Sea oil vessels has now been used 
> to deny the seafarers deduction to people who navigate across the 
> Atlantic in what to everyone else but the H&S are obviously 'ships' 
> to service oilfields in brazil!
>
> Anne C 
>
>
>
> ------------------------------------
>
> Yahoo! Groups Links
>
>
>
>
>   


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