{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-29",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-29.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/7/paragraph/29",
  "kind": "paragraph",
  "number": "29",
  "heading": null,
  "text": "(1) Section 378 (deduction from seafarer's earnings: eligibility) is amended as follows.\n(2) In subsection (1)(a), for the words from “taxable” to the end substitute “ relevant taxable earnings, ”.\n(3) After subsection (4) insert—\n“(5) In this section “relevant taxable earnings” means general earnings for a tax year in which the employee is ordinarily UK resident that—\n(a) are taxable earnings under section 15, and\n(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.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/29",
    "retrieved_at": "2026-10-29T09:12:06.707101+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}