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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Place of performance of duties of employment

  • Section 38 Earnings for period of absence from employment
  • Section 38A Earnings relating to duties not performed
  • Section 39 Duties in UK merely incidental to duties outside UK
  • Section 40 Duties on board vessel or aircraft
  • Section 41 Employment in UK sector of continental shelf
  1. Place of performance of duties of employment
  2. Employment in UK sector of continental shelf

Section 41 | Employment in UK sector of continental shelf

From legislation.gov.uk

(1)General earnings in respect of duties performed in the UK sector of the continental shelf in connection with exploration or exploitation activities are to be treated for the purposes of this Chapter as general earnings in respect of duties performed in the United Kingdom.

(2)In this section—

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