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The Statutory Shared Parental Pay (Persons Abroad and Mariners) Regulations (Northern Ireland) 2015
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Treatment of persons in other EEA states as employees
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5. A person who is—
(a)gainfully employed in an EEA state other than the United Kingdom in such circumstances that, if the employment were in Northern Ireland, the person would be an employee for the purposes of Part 12ZC of the Act, or a person treated as such an employee under regulation 33 of the General Regulations; and
(b)subject to the legislation of the United Kingdom under Council Regulation (EEC) No.1408/71(1),
notwithstanding that person not being employed in Northern Ireland, shall be treated as an employee for the purposes of Part 12ZC of the Act.
(1)
O.J. No. L28, 30.1.1997, p.1.
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