Statute
Section 384 — Income Tax (Earnings and Pensions) Act 2003: Meaning of employment “as a seafarer”
Text of the provision Official document
Meaning of employment “as a seafarer” 384 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, 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.
Official source: legislation.gov.uk
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