{
  "url": "https://openlegislation.uk/national-insurance-collection-of-graduated-contributions-amendment-regulations-1971/schedule-2/paragraph-2",
  "json_url": "https://openlegislation.uk/national-insurance-collection-of-graduated-contributions-amendment-regulations-1971/schedule-2/paragraph-2.json",
  "legislation": "uksi/1971/2050",
  "legislation_title": "The National Insurance (Collection of Graduated Contributions) Amendment Regulations 1971",
  "legislation_url": "https://openlegislation.uk/national-insurance-collection-of-graduated-contributions-amendment-regulations-1971",
  "path": "schedule/2/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Interpretation",
  "text": "(3) In this Schedule unless the context otherwise requires—\n“employer” includes the master of a ship;\n“Schedule 1” means Schedule 1 to these Regulations;\n“seaman” means any person—\n(a) who has signed the agreement with the crew of a ship to which any determination of the National Maritime Board relating to remuneration applies, not being a member of Her Majesty's naval, military or air forces or a person in the employment of the British Railways Board; or\n(b) who being the holder of a British Seaman's Identity Card or of a British Seaman's Card to which he is lawfully entitled is employed to work on a ship;\nand for the purpose of this definition—\n(i) where the crew of a ship are engaged at a place outside the United Kingdom on terms which adopt any determination of the National Maritime Board relating to remuneration, that ship shall be deemed to be a ship to which that determination applies if the determination would have applied to the ship if the crew had been engaged in the United Kingdom;\n(ii) where an arrangement has been made for the purposes of deduction of tax from the emoluments of persons resident in the United Kingdom who are employed or engaged in sea-going service in any foreign ship, those persons shall be deemed to be seamen; and\n(iii) an apprentice or cadet whose name is entered on the agreement with the crew shall be deemed to be a person who has signed the agreement.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1971/2050/schedule/2/paragraph/2",
    "retrieved_at": "2026-10-29T22:37:02.957835+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}