PART V PROVISIONS RELATING TO THE SCHEDULE E CHARGE
CHAPTER IV OTHER EXEMPTIONS AND RELIEFS
Foreign emoluments and earnings, pensions and certain travel facilities
F1192A Foreign earnings deduction for seafarers.
1
Where in any year of assessment—
a
the duties of an employment as a seafarer are performed wholly or partly outside the United Kingdom, and
b
any of those duties are performed in the course of a qualifying period (within the meaning of Schedule 12) which falls wholly or partly in that year and consists of at least 365 days,
then, in charging tax under Case I of Schedule E on the amount of the emoluments from that employment attributable to that period, or to so much of it as falls in that year of assessment, there shall be allowed a deduction equal to the whole of that amount.
2
In subsection (1) employment “as a seafarer” means an employment consisting of the performance of duties on a ship (or of such duties and others incidental to them).
3
For the purposes of this section a “ship” does not include—
a
any offshore installation within the meaning of the M1Mineral Workings (Offshore Installations) Act 1971, or
b
what would be such an installation if the references in that Act to controlled waters were to any waters.
4
Schedule 12 has effect for the purpose of supplementing this section.