Paragraph 11 Seamen to whom this Schedule shall not apply

Notwithstanding the preceding regulations in this Schedule where, under Regulation 11 of the Income Tax (Employments) (No. 6) (Seamen) Regulations 1970 the Commissioners of Inland Revenue have approved arrangements agreed with an employer in respect of all or some of his employees for the purpose of applying with or without modification the provisions of Parts II, III and IV of the Income Tax (Employments) Regulations 1965^f1 and in consequence the provisions of the Income Tax (Employments) (No. 6) (Seamen) Regulations 1970 do not apply in respect of those employees, the foregoing provisions of this Schedule shall not apply in respect of them either and the provisions of Parts II, III and of Part IV of Schedule 1 shall, subject to any modifications which may be specified in the said arrangements, apply instead.