Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 391: Exception: seafarers with overseas earnings
1691.This section legislates the Inland Revenue’s practice of exempting payments from the charge when they are made to seafarers who have no net chargeable earnings from the employment in question for the year as a result of the foreign earnings deduction set out in Chapter 6 of Part 5 of this Act. This is a minor change to the law. See Change 105 in Annex 1.