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Duties performed on a vessel or aircraft are treated by statute as within the UK if they are performed:

1. Ìý

   (a)ÌýÌýÌýÌý on a voyage or flight not extending to a place outside the UK, or

2. Ìý

   (b)ÌýÌýÌýÌý by a resident of the UK on a vessel or aircraft on a voyage or journey beginning or ending in the UK, or

3. Ìý

   (c)ÌýÌýÌýÌý by a resident of the UK on a vessel or aircraft on a part of a voyage or journey beginning in the UK

This means that the earnings for the following seafarers' duties are treated as relating to performed in the UK:

1. Ìý

   (1)ÌýÌýÌýÌý duties on voyages between UK ports

2. Ìý

   (2)ÌýÌýÌýÌý duties on voyages between UK ports and oil and gas installations in the UK sector of the continental shelf

3. Ìý

   (3)ÌýÌýÌýÌý duties performed within the UK territorial sea, unless the voyage involves onward passage to or from a foreign port

4. Ìý

   (4)ÌýÌýÌýÌý duties performed on oil and gas installations in the UK sector of the continental shelf