Section 372 | Where 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 , civil partner's or child’s travel costs and expenses where duties performed abroad),^F1

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).