40 Duties on board vessel or aircraft
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

40  Duties on board vessel or aircraft

(1)     Duties which a person performs on a vessel engaged on a voyage not extending to a port outside the United Kingdom are to be treated for the purposes of this Chapter as performed in the United Kingdom.

(2)     Duties which a person resident in the United Kingdom performs on a vessel or aircraft engaged—

(a)     on a voyage or journey beginning or ending

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