PART 4Residence and presence conditions

Absence from Northern Ireland in special cases19

1

Where C is absent from Northern Ireland, C is treated as present in Northern Ireland for the purposes of regulation 16(a) and (b), where—

a

C is abroad in the capacity of—

i

a member of Her Majesty’s forces,

ii

an aircraft worker, or

iii

a mariner;

b

C is in employment prescribed for the purposes of section 120 of the Social Security Contributions and Benefits Act 19929 (employment at sea (continental shelf operations)) in connection with continental shelf operations; or

c

C is living with a person mentioned in sub-paragraph (a)(i) and is the spouse, civil partner, son, daughter, step-son, step-daughter, father, father-in-law, step-father, mother, mother-in-law or step-mother of that person.

2

In this regulation and regulation 20 “a member of Her Majesty’s forces” means a member of “the regular forces” or “the reserve forces” as defined in section 374 of the Armed Forces Act 200610, other than a person who is specified in Schedule 2, who is—

a

over the age of 16; and

b

not absent on desertion.

3

In this regulation—

  • “aircraft worker” means a person who is employed under a contract of service either as a pilot, commander, navigator or other member of the crew of any aircraft, or in any other capacity on board any aircraft where—

    1. a

      the employment in that other capacity is for the purposes of the aircraft or its crew or of any passengers or cargo or mail carried on that aircraft; and

    2. b

      the contract is entered into in the United Kingdom with a view to its performance (in whole or in part) while the aircraft is in flight,

    but does not include a person who is in employment as a member of Her Majesty’s forces;

  • “mariner” means a person who is in employment under a contract of service either as a master or member of the crew of any ship or vessel, or in any other capacity on board any ship or vessel where—

    1. a

      the employment in that other capacity is for the purposes of that ship or vessel or the crew or any passengers or cargo or mail carried by the ship or vessel; and

    2. b

      the contract is entered into in the United Kingdom with a view to its performance (in whole or in part) while the ship or vessel is on voyage,

    but does not include a person who is in employment as a member of Her Majesty’s forces.