Statute
Section 372 — Income Tax (Earnings and Pensions) Act 2003: Where seafarers' duties are performed
Text of the provision Official document
Where seafarers' duties are performed 372 For the purposes of—
a section 370 (employee’s travel costs and expenses where duties performed abroad),
and b section 371 (visiting spouse’s , civil partner's or child’s travel costs and expenses where duties performed abroad), whether duties performed on a vessel are performed in or outside the United Kingdom is determined without regard to section 40(2) (certain duties treated as performed in UK).
Official source: legislation.gov.uk
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