Income Tax (Earnings and Pensions) Act 2003

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

This section has no associated Explanatory Notes

(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