Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 384: Meaning of employment “as a seafarer”
1678.This section defines what this means. It derives from section 192A(2) of ICTA. The exception for earnings from Crown employments derives from section 132(4)(a) of ICTA and ensures that those earnings do not qualify for the FED.