Part 5

Employment income: deductions allowed from earnings
Chapter 6

Deductions from seafarers' earnings

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).