Section 382 — Income Tax (Earnings and Pensions) Act 2003: Duties on board ship

Duties on board ship 382 1 Duties which a person performs on a ship engaged—

a on a voyage beginning or ending outside the United Kingdom (but excluding any part of it beginning and ending in the United Kingdom), or b on a part beginning or ending outside the United Kingdom of any other voyage, are treated as performed outside the United Kingdom for the purposes of this Chapter.

2 Duties which a person performs on a vessel engaged on a voyage not extending to a port outside the United Kingdom are treated for the purposes of this Chapter as performed in the United Kingdom.

3 For the purposes of subsection (1) the areas designated under section 1(7) of the Continental Shelf Act 1964 (c. 29) are treated as part of the United Kingdom.

4 Subsection (1) applies despite anything to the contrary in section 40 (duties on board vessel or aircraft).