Textual Amendments
F1The enabling power for this Case is section 120 of the Act; there is no equivalent provision in the Social Security Contributions and Benefits (Northern Ireland) Act 1992. However, contributions in respect of employment on the Continental Shelf would fall to be treated as satisfying the corresponding requirement in Northern Ireland by virtue of Article 2 of the Memorandum set out in Schedule 1 to S.I. 1976/1003 and Schedule 1 to S.R. 1976 No. 196. Article 2 of the Memorandum was amended by paragraph 3 of the first letter in the Schedule to S.I. 1999/2227 and S.R. 1999 No. 350.
Textual Amendments
F2Regs. 114A-114D inserted (E.W.S.) (6.4.2014) by The Social Security (Contributions) (Amendment No. 2) Regulations 2014 (S.I. 2014/572), regs. 1, 2(3)
114A.—(1) An employer who meets the conditions in paragraph (2) may apply to HMRC for the issue of a UKCS continental shelf workers certificate.
(2) The conditions are that—
(a)the employer supplies or intends to supply a continental shelf worker for whom the secondary contributor, under regulation 114(4) (application of Part 1 and Part 6 of the Act to employment in connection with the continental shelf), is the oil field licensee;
(b)the employer has or intends to have a contractual relationship under which the employer acts, directly or indirectly, as an agent of the oil field licensee for the purposes of National Insurance; and
(c)the employer or an associated company has not had a certificate cancelled previously for a failure to comply with their obligations and responsibilities under regulation 114B.
(3) An application under this regulation must be made in writing and must include—
(a)the name and address of the employer and employer’s PAYE reference;
(b)the name and address of a person in Great Britain who is authorised to accept service on behalf of the employer;
(c)confirmation that the employer understands and intends to discharge the obligations contained in regulation 114B; and
(d)the name, address, and employer’s PAYE reference of any associated company which is a current or former holder of a UKCS continental shelf workers certificate.
(4) When the employer makes the first application under this regulation, the employer may also comply with the obligation under regulation 114B(e) by including those details (if known) in the application.
(5) An application made under this regulation may be combined with an application made under an equivalent PAYE provision.
(6) Upon receipt of an application under this regulation, an officer of Revenue and Customs may, if they are satisfied the conditions in paragraph (2) are met, issue a UKCS continental shelf workers certificate.
(7) A UKCS continental shelf workers certificate must include—
(a)the name of the UKCS continental shelf workers certificate holder;
(b)the employer's PAYE reference of the UKCS continental shelf workers certificate holder; and
(c)the date on which the certificate is issued.
(8) A UKCS continental shelf workers certificate may be issued to—
(a)the person authorised to accept service on behalf of the employer;
(b)the employer; or
(c)both the person authorised to accept service on behalf of the employer and the employer.
(9) A certificate may be combined with a certificate issued under an equivalent PAYE provision.
(10) Where an employer ceases to meet the conditions in paragraph (2) or to comply with its obligations under regulation 114B, or an equivalent PAYE provision, an officer of Revenue and Customs may, by notice in writing to the person authorised to accept service on behalf of the employer, cancel the UKCS continental shelf workers certificate from the date specified in the notice of cancellation.
(11) The date specified in paragraph (10) may not be earlier than 10 working days after the date of the notice.
(12) A notice under paragraph (10) may be combined with a notice under an equivalent PAYE provision.]