Part 5Employment income: deductions allowed from earnings
Chapter 5Deductions for earnings representing benefits or reimbursed expenses
Travel costs and expenses where duties performed abroad
372Where seafarers' duties are performed
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).