Regulation 6 Treatment of certain persons absent from Great Britain as employees
Subject to regulation 9(2), where a person, while absent from Great Britain for any purpose, is gainfully employed by an employer who is liable to pay secondary Class 1 contributions (within the meaning of section 1(2) of the Act) in respect of that person’s employment under section 6 of the Actf1 or regulation 146 of the Social Security Contributions Regulations 2001f2, that person shall be treated as an employee for the purposes of Part 12ZD of the Act.
Annotations
Footnotes
- f1
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Section 6 was substituted by the Welfare Reform and Pensions Act 1992 (c. 30), Schedule 9, Part 1, paragraph 2 and by the Child Support, Pensions and Social Security Act 2000 (c. 19), section 77(3).
- f2
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S.I. 2001/1004, amended by S.I. 2007/1838.