PART 1Direct taxes

Employment

7Deductions from seafarers’ earnings

In section 384 of ITEPA 2003 (which provides that Crown employees cannot be seafarers for the purposes of Chapter 6 of Part 5), in subsection (2) (meaning of Crown employment), before the “and” at the end of paragraph (a) insert—

(aa)which is not employment in the Royal Fleet Auxiliary Service,.