Part 5Employment income: deductions allowed from earnings
Chapter 5Deductions for earnings representing benefits or reimbursed expenses
Travel costs and expenses where duties performed abroad
372Where seafarers' duties are performed
For the purposes of—
a
section 370 (employee’s travel costs and expenses where duties performed abroad), and
b
section 371 (visiting spouse’s F1, 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).