Income Tax (Earnings and Pensions) Act 2003 section 382

Duties on board ship

Section 382 determines whether duties performed on board a ship during particular voyages are treated as performed inside or outside the United Kingdom, for the purposes of the seafarers' earnings deduction.

• Duties carried out on a ship on a voyage that begins or ends outside the UK are treated as performed outside the UK, but any portion of that voyage that both begins and ends within the UK is excluded from this treatment.
• Duties performed on a vessel whose voyage does not extend to any port outside the UK are treated as performed in the UK.
• The UK continental shelf areas designated under Section 1(7) of the Continental Shelf Act 1964 are treated as part of the United Kingdom for these purposes.
• This section overrides any conflicting treatment under Section 40, which contains separate rules for duties on board a vessel or aircraft.