380 Limit on deduction where UK duties etc make amount unreasonable
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

380  Limit on deduction where UK duties etc make amount unreasonable

(1)     If—

(a)     section 378 (deduction from seafarers' earnings: eligibility) applies to earnings for a tax year, and

(b)     in the tax year the employee performs some of the duties of the employment as a

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