(1) In this section -
''authorised officer'' has the same meaning as in section 818;
''employment'' means an office or employment of profit such that any emoluments of the office or employment of profit are to be charged to tax under Schedule D or Schedule E;
''international voyage'' means a voyage beginning or ending in a port outside the State;
''Member State'' means a member state of the European Communities;
''Member State's Register'' shall be construed in accordance with the Annex to the Official Journal of the European Communities (No. C205) of the 5th day of July, 1997;
''qualifying employment'' means an employment, being an employment to which this section applies, the duties of which are performed wholly on board a sea-going ship on an international voyage;
''qualifying individual'' means an individual who -
(a) holds a qualifying employment, and
(b) has entered into an agreement (known as 'articles of agreement') with the master of that ship;
''sea-going ship'' means a ship
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