Finance Act 2018 (c. 3)

PART 1 U.K. Direct taxes

Employment U.K.

7 Deductions from seafarers' earnings U.K.

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—

“(aa) which is not employment in the Royal Fleet Auxiliary Service,”.