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Finance Act 2013

Relevant jobs on board vehicles, aircraft or ships

76.Paragraph 30 identifies the individuals to whom special rules apply because they have a job the duties of which are carried out when travelling and where substantially all the trips undertaken involve crossing international borders. P will be within this group of workers even if, for example, P occasionally performs duties on domestic journeys.

77.Examples of such individuals include international airline pilots and lorry drivers, fishermen who fish in international waters and people working on cruise ships.

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