Where, immediately before the making of the compensation payment, the compensator is not resident and does not have a place of business in any part of the United Kingdom, any deduction, payment or other thing which would, apart from this section, fall to be made or done under this Part of this Act by the compensator shall instead be made or done by the intended recipient and references to the compensator shall be construed accordingly.

The Secretary of State may by regulations make such provision as he considers expedient for the purpose of modifying this Part of this Act in its application in such a case.