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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. Chapter 6 · Deductions from seafarers' earnings
  2. Taking account of other deductions

Section 381 | Taking account of other deductions

From legislation.gov.uk

For the purposes of sections 379 and 380, the amount of the earnings from an employment for a tax year is the amount remaining after any deductions under—

(a)section 232 (giving effect to mileage allowance relief),

(b)Chapter 2, 3, 4 or 5 of this Part,

(c)section 262 of CAA 2001 (capital allowances to be given effect by treating them as deductions from earnings), andF1

(d)sections 188 to 194 of FA 2004 (contributions to registered pension schemes).F1

Notes

  1. F1

    S. 381(c)(d) substituted for s. 381(c)-(e) (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 61 (with Sch. 36)

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