EIM35080 - Travelling expenses: Non-resident and qualifying new resident employees working in the United Kingdom: journeys to and from oil or gas rigs
Sections 41 and 373 to 375 ITEPA 2003
Section 41 treats general earnings in respect of duties performed in a United Kingdom sector of the continental shelf in connection with oil or gas exploration or exploitation activities, as earnings in respect of duties performed in the United Kingdom.
»Ê¹ÚÌåÓýapp effect of Section 41 is that an employee:
- who is non-UK resident or a qualifying new resident in the United Kingdom, and
- who works on a gas or oil rig in a United Kingdom designated area
may be able to claim the deductions described in EIM35030 and EIM35050 because the duties are regarded as being performed in the United Kingdom.