Part 6Employment income: income which is not earnings or share-related
Chapter 1Payments to non-approved pension schemes
391Exception: seafarers with overseas earnings
Section 386 does not apply if—
(a)
the sum is paid in a period that is an eligible period in relation to the employee’s employment for the purposes of Chapter 6 of Part 5 (deductions from seafarers' earnings) (see section 378(2)), and
(b)
a deduction is allowed under section 378 from the employee’s earnings that are attributable to that period.