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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 6 Deductions from seafarers' earnings

  • Section 378 Deduction from seafarers' earnings: eligibility
  • Section 379 Calculating the deduction
  • Section 380 Limit on deduction where UK duties etc. make amount unreasonable
  • Section 381 Taking account of other deductions
  • Section 382 Duties on board ship
  • Section 383 Place of performance of incidental duties
  • Section 384 Meaning of employment “as a seafarer”
  • Section 385 Meaning of “ship”
  1. Chapter 6 · Deductions from seafarers' earnings
  2. Duties on board ship

Section 382 | Duties on board ship

From legislation.gov.uk

(1)Duties which a person performs on a ship engaged—

(a)on a voyage beginning or ending outside the United Kingdom (but excluding any part of it beginning and ending in the United Kingdom), or

(b)on a part beginning or ending outside the United Kingdom of any other voyage,

are treated as performed outside the United Kingdom for the purposes of this Chapter.

(2)Duties which a person performs on a vessel engaged on a voyage not extending to a port outside the United Kingdom are treated for the purposes of this Chapter as performed in the United Kingdom.

(3)For the purposes of subsection (1) the areas designated under section 1(7) of the Continental Shelf Act 1964 (c. 29) are treated as part of the United Kingdom.

(4)Subsection (1) applies despite anything to the contrary in section 40 (duties on board vessel or aircraft).

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