s 372 Where seafarers' duties are performed
For the purposes of— (a) section 370 (employee’s travel costs and expenses where duties performed abroad), and (b) section 371 (visiting spouse’s , civil partner's or child’s travel costs and expenses where duties performed abroad), whether duties performed on a vessel are performed in or outside the United Kingdom is determined without regard to section 40(2) (certain duties treated as performed in UK).