SE33101 - Foreign Earnings Deduction (FED): rules for seafarers to 17 March 1998
Paragraph 3(2A) Schedule 12 ICTA 1988
Section 67 Finance Act 1988 introduced less restrictive rules
for the calculation of qualifying periods by 'seafarers'. These
were extended by Section 45 Finance Act 1991.
From 6 April 1991 to 17 March 1998, when the Foreign Earnings
Deduction (FED) was withdrawn, 'seafarers' were able to use
different calculation rules to other employees.
| Conditions | Non-seafarers | 'seafarers' |
| Maximum number of consecutive days that could be spent in the United Kingdom | 62 | 183 |
| Maximum proportion of days that could be spent in the United Kingdom in the qualifying period | 1/6
| ½ |
See SE33102 for the meaning of 'seafarer' in the period ended on 16 March 1998.
