Part 5

Employment income: deductions allowed from earnings
Chapter 6

Deductions from seafarers' earnings

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).