{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-372",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-372.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/372",
  "kind": "section",
  "number": "372",
  "heading": "Where seafarers' duties are performed",
  "text": "For the purposes of—\n(a) section 370 (employee’s travel costs and expenses where duties performed abroad), and\n(b) section 371 (visiting spouse’s , civil partner's or child’s travel costs and expenses where duties performed abroad),\nwhether 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).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 372(b) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 147"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/372",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}