Section 383 — Income Tax (Earnings and Pensions) Act 2003: Place of performance of incidental duties

Place of performance of incidental duties 383 1 For the purposes of section 378(1)(b) (deduction from seafarers' earnings: eligibility), duties of an employment as a seafarer which are performed outside the United Kingdom are treated as performed in the United Kingdom if conditions A and B are met.

2 Condition A is that in the tax year in which the duties are performed the employment is in substance one whose duties fall to be performed in the United Kingdom.

3 Condition B is that the performance of the duties performed outside the United Kingdom is merely incidental to the performance of duties in the United Kingdom.

4 Section 39 (duties in UK merely incidental to duties outside UK) does not affect the question—

a where any duties are performed, or b whether a person is absent from the United Kingdom, for the purposes of section 378(1) to (3).