Part 5 U.K. Employment income: deductions allowed from earnings

Chapter 6 U.K. Deductions from seafarers' earnings

384 Meaning of employment “as a seafarer” U.K.

(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,

[F1 (aa) which is not employment in the Royal Fleet Auxiliary Service,] and

(b) the earnings from which are payable out of the public revenue of the United Kingdom or of Northern Ireland.

Textual Amendments

F1 S. 384(2)(aa) inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 7