Regulation 6 Treatment of certain persons absent from Northern Ireland as employees

Subject to regulation 9(2), where a person, while absent from Northern Ireland 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 M1 or regulation 146 of the Social Security Contributions Regulations 2001 M2, that person shall be treated as an employee for the purposes of Part 12ZC of the Act.