Section 41Y | Location of employment duties ^F1

(1)Section 38 (period of absence from employment) and section 38A (earnings in respect of duties not performed) apply for the purposes of this Chapter as if references to general earnings were to general earnings or third party income.^F2

(2)Section 40(1) and (2) (place of performance of duties on board vessel or aircraft) applies for the purposes of this Chapter.

(3)Duties of an employment performed in the UK sector of the continental shelf in connection with exploration of exploitation activities are to be treated for the purposes of this Chapter as being performed in the United Kingdom.

(4)In subsection (3) “the UK sector of the continental shelf” and “exploration or exploitation activities” have the same meaning as in section 41 (treatment of general earnings from employment in the UK sector of the continental shelf).