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Regulation 5A Persons absent from Great Britain—meaning of “employee”F1

Original text. Later amendments are not shown.

Subject to regulations 5, 6(2), 7(2) and 9, where a person, while absent from Great Britain for any purpose, is gainfully employed by an employer who is liable to pay in respect of him secondary Class 1 contributions under section 6 of the Contributions and Benefits Act 1992 or regulation 120 of the Contributions Regulations, he shall be treated as an employee for the purposes of Part XI of the Contributions and Benefits Act.

Annotations

Textual amendments

F1

Reg. 5A inserted (6.4.1996) by The Social Security Contributions, Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations 1996 (S.I. 1996/777), regs. 1, 3(3)