Related Commentary  Related CasesRelated HMRC Manuals

378(1)  A deduction is allowed from earnings from an employment as a seafarer if–

(a)the earnings are relevant general earnings,

(b)the duties of the employment are performed wholly or partly outside the United Kingdom, and

(c)any of those duties are performed in the course of an eligible period.

378(2)  In this Chapter “eligible period”  means a period consisting of at least 365 days which is either–

(a)a period of consecutive days of absence from the United Kingdom, or

(b)a combined period.

378(3)  A combined period is a period–

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