PART 1Direct taxes
Employment
7Deductions from seafarers' earnings
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,”.