Point in time view as at 01/04/2010.
Finance Act 2008, Paragraph 29 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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.”
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