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Paragraph 29

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Section 378 (deduction from seafarer's earnings: eligibility) is amended as follows.

(2)

In subsection (1)(a), for the words from “taxable” to the end substitute “ relevant taxable earnings, ”.

(3)

After subsection (4) insert—

“(5)

In this section “relevant taxable earnings” means general earnings for a tax year in which the employee is ordinarily UK resident that—

(a)

are taxable earnings under section 15, and

(b)

would be taxable earnings under section 15 even if the employee made a claim under section 809B of ITA 2007 (claim for remittance basis) for that year.”