# The National Insurance (Collection of Graduated Contributions) Amendment Regulations 1971, Paragraph 2: Interpretation


(3) In this Schedule unless the context otherwise requires—
“employer” includes the master of a ship;
“Schedule 1” means Schedule 1 to these Regulations;
“seaman” means any person—
(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
(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;
and for the purpose of this definition—
(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;
(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
(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.

---
Source: https://www.legislation.gov.uk/uksi/1971/2050/schedule/2/paragraph/2 (the official version)
Page: https://openlegislation.uk/national-insurance-collection-of-graduated-contributions-amendment-regulations-1971/schedule-2/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.