xmlns:atom="http://www.w3.org/2005/Atom"
30.—(1) The following deductions are to be treated as reductions if the deduction is made by the employer in the pay reference period—
(a)deductions as respects the seafarer’s expenditure in connection with the employment;
(b)deductions as respects the provision of living accommodation by the employer or operator to the seafarer.
(2) The following payments are to be treated as reductions if the payment is paid by or due from the seafarer in the pay reference period—
(a)payments to the employer as respects the seafarer’s expenditure in connection with the employment;
(b)payments to the employer as respects the provision of living accommodation by the employer or operator to the seafarer;
(c)payments to any other person on account of such expenditure or provision.
(3) The payments referred to in paragraph (2) are not to be treated as reductions if the expenditure is met, or intended to be met, by a payment paid to the seafarer by the employer or operator.