[414B Exception in certain cases of foreign service as seafarer]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[414B  Exception in certain cases of foreign service as seafarer]

[(1)     This section applies to a payment or other benefit if—

(a)     the payment or other benefit is within section 401(1)(a), and

(b)     the employee or former employee is UK resident for the tax year in which the employment terminates.

(2)     This Chapter does not apply if the service of the employee or former employee in the employment in respect of which the payment or other benefit is received included foreign seafaring service comprising—

(a)     three-quarters or more of the whole period of service

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