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Contents

Legislation
Finance Act 2018

Crossheading Employment

  • Section 7 Deductions from seafarers' earnings
  • Section 8 Exemption for armed forces' accommodation allowances
  • Section 9 Benefits in kind: diesel cars
  • Section 10 Termination payments: foreign service
  1. Employment
  2. Deductions from seafarers' earnings

Section 7 | Deductions from seafarers' earnings

From legislation.gov.uk

In section 384 of ITEPA 2003 (which provides that Crown employees cannot be seafarers for the purposes of Chapter 6 of Part 5), in subsection (2) (meaning of Crown employment), before the “and” at the end of paragraph (a) insert—.

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

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