1627.This section provides that section 40(2) (certain duties treated as performed in the United Kingdom) does not apply for the purposes of determining whether duties performed on a vessel are performed in or outside the United Kingdom for the purposes of sections 370 and 371. It derives from section 194(7) of ICTA.
Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 372: Where seafarers’ duties are performed