6(1)  An employer–

(a)who employs a person who is a qualifying employee in relation to him as a mariner for a continuous period of at least 13 weeks commencing on or before 31st March 1999; and

(b)who has obtained a deductions certificate in accordance with regulation 7; and

(c)who is liable to pay Class 1 contributions in accordance with regulation 90 of the Contributions Regulations in respect of earnings paid to or for the benefit of that mariner for a voyage period commencing in the relevant period but ending after it,

shall be entitled to deduct an amount determined in accordance with this regulation from his contributions payments.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.