Treatment of certain persons absent from Northern Ireland as employees
4. Subject to regulation 8(3), 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 in respect of his employment under section 6 of the Act or regulation 146 of the Contributions Regulations, he shall be treated as an employee for the purposes of Parts XIIZA and XIIZB of the Act.