SCHEDULES
F1F1SCHEDULE 12
Supplementary
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M1For the purposes of this Schedule a person shall not be regarded as absent from the United Kingdom on any day unless he is so absent at the end of it.
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M2Notwithstanding section 132(4)(b), there shall be treated for the purposes of section F2192A and this Schedule as performed outside the United Kingdom any duties which a person performs on a F3ship (within the meaning of section 192A) engaged on—
a
a F4voyage beginning or ending outside the United Kingdom (but exclusive of any part of it which begins and ends in the United Kingdom); or
b
any part beginning or ending outside the United Kingdom of a F4voyage which begins and ends in the United Kingdom;
and for the purposes of this paragraph any area designated under section 1(7) of the Continental Shelf Act 1964 shall be treated as part of the United Kingdom.
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Where an employment is in substance one the duties of which fall in the year of assessment to be performed in the United Kingdom, then, for the purposes of section F5192A, there shall be treated as so performed any duties performed outside the United Kingdom the performance of which is merely incidental to the performance of other duties in the United Kingdom.
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Sch. 12 repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 116, Sch 8 Pt. 1 (with Sch. 7)