4.—(1) The person liable to pay charges under these Regulations is, unless paragraph (2), (3) or (4) applies, the overseas visitor in respect of whom the relevant services are provided.
(2) Where an overseas visitor is employed to work on and for the purposes of a ship or vessel and is present in the United Kingdom in the course of such employment, the person liable to pay charges under these Regulations is the owner of the ship or vessel on which the overseas visitor is employed.
(3) Where an overseas visitor is employed to work on and for the purposes of an aircraft and is present in the United Kingdom in the course of such employment, the person liable to pay charges under these Regulations is the employer of that overseas visitor.
(4) Where an overseas visitor is a child to whom no exemption under these Regulations applies, the person liable to pay charges under these Regulations is the parent or legal guardian of that child.