Sentence:  As a result of the decision of the Court of Appeal in "Clark" v. "Perks" (2001) 74 TC 187, the <WSD>Revenue</WSD> accepted that jack-up rigs similar to the rig on which the taxpayer worked should be treated as being a ship for the purposes of claiming foreign earnings deductions before 17 March 1998. 
Meaning of the word marked with <WSD> tags:  The (Inland Revenue), formed in 1849 and dissolved in 2005 to form part of HMRC.