Part VI Miscellaneous Provisions relating to Parts I to V
Special cases
120 Employment at sea (continental shelf operations).
(1)
F1The Treasury may with the concurrence of the Secretary of State make regulations modifying Parts I to V and this Part of this Act F2and Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999, and any F3provisions of Chapter II of Part I of the Social Security Act 1998 which correspond to provisions of Part III of the 1975 Act, in such manner as F4the Treasury think proper, in their application to persons F5(“continental shelf workers”) in any prescribed employment (whether under a contract of service or not) in connection with continental shelf operations.
(2)
“Continental shelf operations” means any activities which, if paragraphs (a) and (d) of F6subsection (8) of section 11 of the Petroleum Act 1998 (application of civil law to certain offshore activities) were omitted, would nevertheless fall within subsection (2) of that section.
(3)
In particular (but without prejudice to the generality of subsection (1) above), F7regulations under subsection (1) may provide for any prescribed provision of Parts I to V and this Part of this Act to apply to any F8continental shelf worker notwithstanding that he does not fall within the description of an employed or self-employed earner, or does not fulfil the conditions prescribed under section 1(6) above as to residence or presence in Great Britain.
F9(4)
The Treasury may also, by regulations, make provision for, and in connection with, the issue by Her Majesty's Revenue and Customs of certificates to prescribed persons who are, by virtue of regulations under subsection (1), to be treated as the secondary contributor in relation to the payment of earnings to or for the benefit of one or more continental shelf workers—
(a)
confirming that the prescribed person's liabilities to pay contributions in respect of the continental shelf workers specified or described in the certificate are being met by another person, and
(b)
discharging the prescribed person, while the certificate is in force, from liability to make any payments in respect of the contributions, in the event that the other person fails to pay them in full.
(5)
Regulations under subsection (4) may, in particular, make provision about—
(a)
applying for a certificate;
(b)
the circumstances in which a certificate may, or must, be issued or cancelled;
(c)
the form and content of a certificate;
(d)
the effect of a certificate (including provision modifying the effect mentioned in subsection (4)(b) or specifying further effects);
(e)
the effect of cancelling a certificate.