Part 5Employment income: deductions allowed from earnings
Chapter 6Deductions from seafarers' earnings
379Calculating the deduction
1
The deduction under section 378—
a
is allowed from the amount of the earnings from the employment attributable to the eligible period, and
b
is equal to that amount.
2
Earnings from the employment for a period of leave immediately after the eligible period are to be regarded as earnings attributable to the eligible period if or to the extent that they are earnings for the tax year in which the eligible period ends.
3
This section is subject to section 380 (limit on deduction where UK duties etc. make amount unreasonable).