{
  "url": "https://openlegislation.uk/statutory-shared-parental-pay-persons-abroad-and-mariners-regulations-2014/regulation-6",
  "json_url": "https://openlegislation.uk/statutory-shared-parental-pay-persons-abroad-and-mariners-regulations-2014/regulation-6.json",
  "legislation": "uksi/2014/3134",
  "legislation_title": "The Statutory Shared Parental Pay (Persons Abroad and Mariners) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/statutory-shared-parental-pay-persons-abroad-and-mariners-regulations-2014",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Treatment of certain persons absent from Great Britain as employees",
  "text": "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 Act or regulation 146 of the Social Security Contributions Regulations 2001 , that person shall be treated as an employee for the purposes of Part 12ZC of the Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "Section 6 was substituted by the Welfare Reform and Pensions Act 1999 (c.30), Schedule 9(1), paragraph 2, and by the Child Support, Pensions and Social Security Act 2000 (c.19), section 77(3)."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "S.I. 2001/1004, amended by S.I. 2007/1838."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/3134/regulation/6",
    "retrieved_at": "2026-10-28T23:55:24.660263+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."
}