V^SEC. 314 Divers and diving supervisors C S 3!
... a person in the United X Kingdom or a designated area consist wholly or mainly (a) of taking part, as a diver, in diving operations concerned with the exploration or exploitation of the seabed, its subsoil and their natural resourcei; or (b) of acting, in relation to any such diving operations, as a diving supervisor, I the Income Tax Acts shall have effect as if the performance by that person ...