SE40208 - Schedule E Cases I and II: location of duties: workers in the offshore oil and gas industry

Section 830(5) ICTA 1988

Special rules are provided by Section 830(5) ICTA 1988 in respect of remuneration arising from certain offshore oil and gas fields. Emoluments arising from duties performed in a designated area of the North Sea in connection with exploration or exploitation activities are treated as emoluments for duties performed in the United Kingdom (see SE67100 onwards for full information).