Finance (No. 3) Act 2010

4Seafarers’ earnings

(1)Section 378 of ITEPA 2003 (deductions from seafarers’ earnings: eligibility) is amended as follows.

(2)In subsection (1)(a), after “relevant taxable earnings” insert “or EEA-resident earnings”.

(3)After subsection (5) insert—

(6)In this section—

  • EEA-resident earnings” means section 15 or 27 earnings for a period—

    (a)

    in which the employee is resident for tax purposes in an EEA state (other than the United Kingdom), and

    (b)

    which falls within a tax year in which the employee is not ordinarily UK resident,

  • resident for tax purposes” means liable, under the law of the EEA state, to tax there by reason of domicile or residence,

  • section 15 earnings” means general earnings to which section 15 applies, and

  • section 27 earnings” means general earnings to which section 27 applies.

(4)The amendments made by this section have effect for the tax year 2011-12 and subsequent tax years but only in relation to eligible periods beginning on or after 6 April 2011.