{
  "url": "https://openlegislation.uk/finance-act-2018/section-7",
  "json_url": "https://openlegislation.uk/finance-act-2018/section-7.json",
  "legislation": "ukpga/2018/3",
  "legislation_title": "Finance Act 2018",
  "legislation_url": "https://openlegislation.uk/finance-act-2018",
  "path": "section/7",
  "kind": "section",
  "number": "7",
  "heading": "Deductions from seafarers' earnings",
  "text": "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—\n“(aa) which is not employment in the Royal Fleet Auxiliary Service,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/3/section/7",
    "retrieved_at": "2026-10-29T09:05:08.491687+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}