{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-384",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-384.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/384",
  "kind": "section",
  "number": "384",
  "heading": "Meaning of employment “as a seafarer”",
  "text": "(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.\n(2) In this section “Crown employment” means employment under the Crown—\n(a) which is of a public nature,\n(aa) which is not employment in the Royal Fleet Auxiliary Service, and\n(b) the earnings from which are payable out of the public revenue of the United Kingdom or of Northern Ireland.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 384(2)(aa) inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 7"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/384",
    "retrieved_at": "2026-10-29T09:18:42.395488+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."
}