Schedule 4A, Part 1, paragraph 2(2)

For the purposes of sub-paragraph (1) transportation which takes place partly outside the territorial jurisdiction of a country is to be treated as taking place wholly in the country if— it takes place in the course of a journey between two points in the country (whether or not as part of a longer journey involving travel to or from another country), and the means of transport used does not (except in an emergency or involuntarily) stop, put in or land in another country in the course of the journey between those two points.

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Source: legislation.gov.uk · retrieved 2026-07-28