Direct Tax Acts, Finance Act 2022
472BB Sea-going naval personnel creditFA19 s5(1)(b); FA20 s10; FA21 s10; FA22 s11
[(1) In this section —
“day at sea” means a cumulative period of 8 hours within any 24-hour period on patrol at ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.