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Seafarer allowance, etc.
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30.—Section 472B of the Principal Act is amended—
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(a) in subsection (4)—
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(i) as respects the year of assessment 2001, by the substitution of “125 days” and “£3,700” for “169 days” and “£5,000”, respectively, and
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(ii) as respects the year of assessment 2002 and subsequent years of assessment, by the substitution of “€6,350” for “£5,000”,
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and
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(b) by the insertion after subsection (4) of the following:
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“(4A) (a) Notwithstanding subsection (4), but subject to paragraph (b)—
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(i) as respects the year of assessment 2001, the reference in that subsection to ‘125 days’ shall be construed as a reference to ‘119 days’, and
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(ii) as respects the year of assessment 2002 and subsequent years of assessment, the reference in that subsection to ‘169 days’ shall be construed as a reference to ‘161 days’.
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(b) Paragraph (a) shall come into operation on such day as the Minister for Finance may by order appoint.”.
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