xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
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)
114C.—(1) Where a UKCS continental shelf workers certificate holder has notified HMRC that the employer intends to supply continental shelf workers to an oil field licensee an officer of Revenue and Customs must issue a UKCS oil field licensee certificate to the oil field licensee.
(2) The UKCS oil field licensee certificate must include—
(a)the name of the oil field licensee;
(b)the registered office of that oil field licensee;
(c)the oil field licence number;
(d)the name of the UKCS continental shelf workers certificate holder;
(e)the date on which it is issued; and
(f)a description of the continental shelf workers to whom it applies.
(3) Where a UKCS oil field licensee certificate is in force the holder of that certificate is not liable to pay any contributions in respect of any continental shelf worker of a description set out in the certificate.
(4) If a UKCS continental shelf workers certificate is cancelled by an officer of Revenue and Customs that officer must also, by notice in writing, cancel the UKCS oil field licensee certificate.
(5) A notice under paragraph (4) must—
(a)be sent on the same day as the notice cancelling the UKCS continental shelf workers certificate;
(b)specify the date of cancellation of the UKCS oil field licensee certificate; and
(c)notify the oil field licensee that it is liable to meet its obligations as a secondary contributor.
(6) The date of cancellation of the UKCS oil field licensee certificate must be the same date as that specified in the UKCS continental shelf workers certificate cancellation notice.]