SCHEDULE 2Exempt persons
PART 2Persons not required to comply with regulation 7 or 8
36.
A person—
(a)
pursuing an activity as an employed or self-employed person in the United Kingdom and who resides in another country to which they usually return at least once a week, or
(b)
residing in the United Kingdom and who pursues an activity as an employed or self-employed person in another country to which they usually go at least once a week,
F1where that activity cannot reasonably be undertaken at home.