Social Welfare Consolidation Act 2005

Return of employment contributions - master or seaman.

[1997 s33(3)]

36.—Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in the regulations, of so much of any employment contribution, as may be prescribed, paid by virtue of section 13 (2)(d), in respect of a master or a seaman (within the meaning of section 742 of the Merchant Shipping Act 1894 ), in respect of his or her employment on the class or classes of vessel that may be prescribed.