xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
7. Where—
(a)a person is outside the United Kingdom;
(b)Parts 12ZA or 12ZB of the Act or regulations made under them require any act to be done forthwith or on the happening of a certain event or within a specified time; and
(c)because the person is outside the United Kingdom he or his employer cannot comply with the requirement,
the person or the employer, as the case may be, shall be deemed to have complied with it if the act is performed as soon as reasonably practicable.
Commencement Information
I1Reg. 7 in force at 8.12.2002, see reg. 1(1)