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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 6 Deductions from seafarers' earnings

  • Section 378 Deduction from seafarers' earnings: eligibility
  • Section 379 Calculating the deduction
  • Section 380 Limit on deduction where UK duties etc. make amount unreasonable
  • Section 381 Taking account of other deductions
  • Section 382 Duties on board ship
  • Section 383 Place of performance of incidental duties
  • Section 384 Meaning of employment “as a seafarer”
  • Section 385 Meaning of “ship”
  1. Part 5 Employment income: deductions allowed from earnings
  2. Chapter 6 Deductions from seafarers' earnings

Chapter 6 Deductions from seafarers' earnings

From legislation.gov.uk

Contents

  1. Section 378 Deduction from seafarers' earnings: eligibility
  2. Section 379 Calculating the deduction
  3. Section 380 Limit on deduction where UK duties etc. make amount unreasonable
  4. Section 381 Taking account of other deductions
  5. Section 382 Duties on board ship
  6. Section 383 Place of performance of incidental duties
  7. Section 384 Meaning of employment “as a seafarer”
  8. Section 385 Meaning of “ship”
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