Skip to content
Solved
SearchBrowse
Sign in

Contents

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. Meaning of employment “as a seafarer”

Section 384 | Meaning of employment “as a seafarer”

From legislation.gov.uk

(1)In this Chapter employment “as a seafarer” means an employment (other than Crown employment) consisting of the performance of duties on a ship or of such duties and others incidental to them.

(2)In this section “Crown employment” means employment under the Crown—

(a)which is of a public nature,

(aa)which is not employment in the Royal Fleet Auxiliary Service, andF1

(b)the earnings from which are payable out of the public revenue of the United Kingdom or of Northern Ireland.

Notes

  1. F1

    S. 384(2)(aa) inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 7

PreviousNext
PrivacyTerms