Part 5Employment income: deductions allowed from earnings
Chapter 6Deductions from seafarers' earnings
384Meaning of employment “as a seafarer”
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.