11.—(1) This Chapter applies to a period of employment—
(a)(subject to the following provisions of this Article) even where during the period the employee was engaged in work wholly or mainly outside Northern Ireland, and
(b)even where the employee was excluded by or under this Order from any right conferred by this Order.
(2) For the purposes of Articles 190 and 197(1) a week of employment does not count in computing a period of employment if the employee—
(a)was employed outside Northern Ireland during the whole or part of the week, and
(b)was not during that week an employed earner for the purposes of the [1992 c. 7.] Social Security Contributions and Benefits (Northern Ireland) Act 1992 in respect of whom a secondary Class 1 contribution was payable under that Act (whether or not the contribution was in fact paid).
(3) Where by virtue of paragraph (2) a week of employment does not count in computing a period of employment, the continuity of the period is not broken by reason only that the week does not count in computing the period; and the number of days which, for the purposes of Article 7(3), fall within the intervening period is seven for each week within this paragraph.
(4) Any question arising under paragraph (2) whether—
(a)a person was an employed earner for the purposes of the [1992 c. 7.] Social Security Contributions and Benefits (Northern Ireland) Act 1992, or
(b)if so, whether a secondary Class 1 contribution was payable in respect of him under that Act,
shall be determined by[F1 an officer of the Commissioners of Inland Revenue].
[F1(5) Part III of the Social Security Contributions (Transfer of Functions etc.) (Northern Ireland) Order 1999 (decisions and appeals) shall apply in relation to the determination of any issue by the Commissioners of Inland Revenue under paragraph (4) as if it were a decision falling within Article 7(1) of that Order.]
(6) Paragraph (2) does not apply in relation to a person who is—
(a)employed as a master or seaman in a British ship, and
(b)ordinarily resident in Northern Ireland.
F1SI 1999/671