Section 41 — Income Tax (Earnings and Pensions) Act 2003: Employment in UK sector of continental shelf

Employment in UK sector of continental shelf 41 1 General earnings in respect of duties performed in the UK sector of the continental shelf in connection with exploration or exploitation activities are to be treated for the purposes of this Chapter as general earnings in respect of duties performed in the United Kingdom.

2 In this section— “ the UK sector of the continental shelf ” means the areas designated under section 1(7) of the Continental Shelf Act 1964, and “ exploration or exploitation activities ” means activities carried on in connection with the exploration or exploitation of so much of the seabed and subsoil and their natural resources as is situated in the United Kingdom or the UK sector of the continental shelf.