Section 378 — Income Tax (Earnings and Pensions) Act 2003: Deduction from seafarers' earnings: eligibility

Deduction from seafarers' earnings: eligibility 378 1 A deduction is allowed from earnings from an employment as a seafarer if—

a the earnings are relevant general earnings , b the duties of the employment are performed wholly or partly outside the United Kingdom, and c any of those duties are performed in the course of an eligible period.

2 In this Chapter “ eligible period ” means a period consisting of at least 365 days which is either—

a a period of consecutive days of absence from the United Kingdom, or b a combined period.

3 A combined period is a period—

a at least half of the days in which are days of absence from the United Kingdom, and b which consists of 3 consecutive periods, A, B and C, where— A is a period of consecutive days of absence from the United Kingdom or a period which is itself a combined period, B is a period of not more than 183 days, and C is a period of consecutive days of absence from the United Kingdom.

4 For this purpose a person is only regarded as being absent from the United Kingdom on any day if absent at the end of the day.

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. 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .