The general rule in para. 27(1) is modified in two circumstances.

Para. 27(2)

Para. 27(2) provides that work done by way of or in the course of travelling, to or from the UK by air or sea or via a tunnel under the sea is assumed to be done overseas even during the part of the journey which is in or over the UK. So a businessman travelling to the UK to attend a meeting in performance of the duties of his employment on a flight from Paris to Heathrow will be working overseas until he disembarks at Heathrow.666

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