Part 5 U.K. Employment income: deductions allowed from earnings

Chapter 5 U.K. Deductions for earnings representing benefits or reimbursed expenses

Travel costs and expenses where duties performed abroad U.K.

372 Where seafarers' duties are performed U.K.

For the purposes of—

(a) section 370 (employee’s travel costs and expenses where duties performed abroad), and

(b) section 371 (visiting spouse’s [F1 , civil partner's] or child’s travel costs and expenses where duties performed abroad),

whether duties performed on a vessel are performed in or outside the United Kingdom is determined without regard to section 40(2) (certain duties treated as performed in UK).

Textual Amendments

F1 Words in s. 372(b) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 147