378 Deduction from seafarers' earnings: eligibility
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Chapter 6
Deductions from Seafarers' Earnings

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],

(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

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