Section 378 | Deduction from seafarers' earnings: eligibility

(1)A deduction is allowed from earnings from an employment as a seafarer if—

(a)the earnings are relevant general earnings,^F1

(b)the duties of the employment are performed wholly or partly outside the United Kingdom, and

(c)any of those duties are performed in the course of an eligible period.

(2)In this Chapter “eligible period” means a period consisting of at least 365 days which is either—

(a)a period of consecutive days of absence from the United Kingdom, or

(b)a combined period.

(3)A combined period is a period—

(a)at least half of the days in which are days of absence from the United Kingdom, and

(b)which consists of 3 consecutive periods, A, B and C, where—

A is a period of consecutive days of absence from the United Kingdom or a period which is itself a combined period,

B is a period of not more than 183 days, and

C is a period of consecutive days of absence from the United Kingdom.

(4)For this purpose a person is only regarded as being absent from the United Kingdom on any day if absent at the end of the day.

(5)Relevant general earnings” means—^F2

(a)taxable earnings under section 15, 22 or 26, or^F2

(b)general earnings—^F2

(i)to which section 27 applies, and^F2

(ii)which are for a period in which the employee is liable under the law of an EEA State (other than the United Kingdom) to tax in that State by reason of domicile or residence.^F2

(6)Repealed