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Finance Act 2013
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37(1)Section 378 (deductions from seafarers’ earnings: eligibility) is amended as follows.
(2)In subsection (1), for “relevant taxable earnings or EEA-resident earnings” substitute “relevant general earnings”.
(3)For subsection (5) substitute—
“(5)Relevant general earnings” means—
(a)taxable earnings under section 15, 22 or 26, or
(b)general earnings—
(i)to which section 27 applies, and
(ii)which are for a period in which the employee is liable under the law of an EEA State (other than the United Kingdom) to tax in that State by reason of domicile or residence.”
(4)Omit subsection (6).
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