Absence from Northern Ireland in special cases
19.—(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 1992(1) (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 2006(2), 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—
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
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—
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
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.
1992 c.4; section 120 was amended by paragraph 70 of Schedule 7 to the Social Security Act 1998 (c. 14), paragraph 26 of Schedule 3 and paragraph 8 of Schedule 7 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) and section 12 of the National Insurance Contributions Act 2014 (c. 7)