# Income Tax (Earnings and Pensions) Act 2003, Section 372: Where seafarers' duties are performed

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

For the purposes of—
(a) section 370 (employee’s travel costs and expenses where duties performed abroad), and
(b) section 371 (visiting spouse’s , civil partner's or child’s travel costs and expenses where duties performed abroad),
whether 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).

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/372 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-372
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.