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Income Tax (Earnings and Pensions) Act 2003

Section 372: Where seafarers’ duties are performed

1627.This section provides that section 40(2) (certain duties treated as performed in the United Kingdom) does not apply for the purposes of determining whether duties performed on a vessel are performed in or outside the United Kingdom for the purposes of sections 370 and 371. It derives from section 194(7) of ICTA.

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