372Where seafarers' duties are performedU.K.
This section has no associated Explanatory Notes
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).
Textual Amendments
F1Words in s. 372(b) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 147