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Section 382 ITEPA 2003

Drilling rigs positioned in a designated area

Section 41 ITEPA 2003 treats as performed in the United Kingdom any duties performed on a gas or oil rig outside the 12 mile limit but in a designated area of the continental shelf.

Section 382 treats as performed in the United Kingdom any duties performed on voyages or part voyages by ships that either:

• start and end in a designated area, or
• start in the United Kingdom and end in a designated area, or
• start in a designated area and end in the United Kingdom.

This does not affect the test of whether a person is absent from the United Kingdom. If he or she is outside the 12 mile limit at the end of a particular day that day is a day of absence for the purposes of an eligible period, see EIM33004.

Drilling rigs positioned outside of the designated areas

A voyage or part voyage by a ship to a rig while it is drilling outside a designated area is regarded as ending outside the United Kingdom. »Ê¹ÚÌåÓýapp return voyage will be one that begins outside the United Kingdom.

See EIM67100 onwards for information on workers in offshore oil and gas fields around the United Kingdom. »Ê¹ÚÌåÓýappre is a special rule covering the provision of free travel between the mainland and offshore rigs and platforms (see EIM34110).