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Part 5 U.K.Employment income: deductions allowed from earnings

Chapter 6U.K.Deductions from seafarers' earnings

384Meaning of employment “as a seafarer”U.K.

(1)In this Chapter employment “as a seafarer” means an employment (other than Crown employment) consisting of the performance of duties on a ship or of such duties and others incidental to them.

(2)In this section “Crown employment” means employment under the Crown—

(a)which is of a public nature, and

(b)the earnings from which are payable out of the public revenue of the United Kingdom or of Northern Ireland.