(1) The Principal Act is hereby amended -

(a) in section 458 by the insertion in Part 1 of the Table to that section after "Section 472A" (inserted by this Act) of "Section 472B",

(b) in Chapter 1 of Part 15 by the insertion after section 472A (inserted by this Act) of the following section:

"Seafarer allowance, etc.

472B.

(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;