Meaning of employment and contract work at establishment in Northern Ireland
11.—(1) For the purposes of this Part (“the relevant purposes”), employment is to be regarded as being at an establishment in Northern Ireland if the employee—
(a)does his work wholly or partly in Northern Ireland; or
(b)does his work wholly outside Northern Ireland and paragraph (2) applies.
(2) This paragraph applies if—
(a)the employer has a place of business at an establishment in Northern Ireland;
(b)the work is for the purposes of the business carried on at that establishment; and
(c)the employee is ordinarily resident in Northern Ireland—
(i)at the time when he applies for or is offered the employment, or
(ii)at any time during the course of the employment.
(3) The reference to “employment” in paragraph (1) includes—
(a)employment on board a ship only if the ship is registered at a port of registry in Northern Ireland; and
(b)employment on an aircraft or hovercraft only if the aircraft or hovercraft is registered in the United Kingdom and operated by a person who has his principal place of business, or is ordinarily resident, in Northern Ireland.
(4) For the purposes of determining if employment concerned with the exploration of the sea bed or sub-soil or the exploitation of their natural resources is outside Northern Ireland, this regulation has effect as if references to Northern Ireland included any area designated under section 1(7) of the Continental Shelf Act 1964(1), or any part of such an area, in which the law of Northern Ireland applies.
(5) This regulation applies in relation to contract work within the meaning of regulation 10 as it applies in relation to employment; and, in its application to contract work, references to “employee”, “employer”, and “employment” are references to (respectively) “contract worker”, “principal” and “contract work” within the meaning of regulation 10.