29(1)Section 378 (deduction from seafarer's earnings: eligibility) is amended as follows.U.K.
(2)In subsection (1)(a), for the words from “taxable” to the end substitute “ relevant taxable earnings, ”.
(3)After subsection (4) insert—
“(5)In this section “relevant taxable earnings” means general earnings for a tax year in which the employee is ordinarily UK resident that—
(a)are taxable earnings under section 15, and
(b)would be taxable earnings under section 15 even if the employee made a claim under section 809B of ITA 2007 (claim for remittance basis) for that year.”