[414C Reduction in other cases of foreign service as seafarer]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[414C  Reduction in other cases of foreign service as seafarer]

[(1)     This section applies if—

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

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

(c)     the service of the employee or former employee in the employment in respect of which the

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