Regulation 9 Mariners
(1)
A mariner engaged in employment on board a home-trade ship with an employer who has a place of business within the United Kingdom shall be treated as an employee for the purposes of Part 12ZC of the Act, notwithstanding that he may not be employed in Great Britain.
(2)
A mariner who is engaged in employment—
(a)
on a foreign-going ship; or
(b)
on a home-trade ship with an employer who does not have a place of business within the United Kingdom,
shall not be treated as an employee for the purposes of Part 12ZC of the Act, notwithstanding that the mariner may have been employed in Great Britain.