# Income and Corporation Taxes Act 1988, Paragraph 5

Extent: E+W+S+N.I.

Notwithstanding section 132(4)(b), there shall be treated for the purposes of section 192A and this Schedule as performed outside the United Kingdom any duties which a person performs on a ship (within the meaning of section 192A) engaged on—
(a) a voyage beginning or ending outside the United Kingdom (but exclusive of any part of it which begins and ends in the United Kingdom); or
(b) any part beginning or ending outside the United Kingdom of a voyage which begins and ends in the United Kingdom;
and for the purposes of this paragraph any area designated under section 1(7) of the Continental Shelf Act 1964 shall be treated as part of the United Kingdom.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/12/paragraph/5 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-12/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.