(1) The Minister may, on application made to him or her in that behalf, return to an employer any employment contribution paid in accordance with section 13(2)(d) in respect of the employment of a qualifying seafarer in respect of such period as may be prescribed.

(2) An application under subsection (1) shall be made -

(a) in the manner,

(b) to such persons,

(c) by a specified day or within a specified period, and

(d) in such form,

as may be prescribed.

(3) In this section -

'qualifying seafarer' means a master or seaman, within the meaning of section 742 of the Merchant Shipping Act 1894, who is employed by a ship owner to work on board a qualifying ship during a period in which that ship is at sea, where that person -