17.—(1) A person to whom paragraph (2) or (3) applies is to be treated as being in Great Britain, unless the person is to be treated as not in Great Britain under regulation 16.
(2) This paragraph applies to a person who is outside Great Britain in that person's capacity as—
(a)an aircraft worker;
(b)a continental shelf worker who is in a designated area or a prescribed area;
(c)a Crown servant;
(d)a mariner; or
(e)a member of Her Majesty's forces.
(3) This paragraph applies to a person if—
(a)that person is a member of a couple and the other member of the couple is a person to whom paragraph (2) applies; and
(b)the person is outside Great Britain by reason only of the fact that the person is living with the other member of the couple.
(4) In this regulation—
(a)“aircraft worker” means a person who is employed under a contract of service as a pilot, commander, navigator or other member of the crew of any aircraft or in any other capacity on board any aircraft where—
(i)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
(ii)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;
(b)“continental shelf worker” means a person who is employed, whether under a contract of service or not, in a designated area or a prescribed area in connection with any activity mentioned in section 11(2) of Petroleum Act 1998 M1;
(c)“Crown servant” means a person employed by or under the Crown;
(d)“designated area” means any area which may from time to time be designated by Order in Council under the Continental Shelf Act 1964 M2 as an area within which the rights of the United Kingdom with respect to the seabed and subsoil and their natural resources may be exercised;
(e)“mariner” means a person who is employed under a contract of service 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—
(i)the employment in that other capacity is for the purposes of that ship or vessel or its crew or any passengers or cargo or mails carried by the ship or vessel; and
(ii)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 its voyage; and
(f)“prescribed area” means any area over which Norway or any member State of the European Union F1... exercises sovereign rights for the purpose of exploring the seabed and subsoil and exploiting their natural resources, being an area outside the territorial seas of Norway or that member State, or any other area which is from time to time specified under section 10(8) of the Petroleum Act 1998.
Textual Amendments
F1Words in reg. 17(4)(f) omitted (1.4.2021) by virtue of The Council Tax Reduction (Scotland) Amendment (No. 2) Regulations 2021 (S.S.I. 2021/51), regs. 1, 9
Marginal Citations