8. Where—
(a)a person is outside the United Kingdom;
(b)Part 12ZC of the Act or regulations made under it 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 that person or that person's employer cannot comply with the requirement,
the person or the employer, as the case may be, shall be deemed to have complied with the requirement if the act is performed as soon as reasonably practicable.