27.—(1) Where a liable person is in the employment of the Crown and a notice is to be sent in respect of that person, then for the purposes of these Regulations—
(a)the chief officer for the time being of the government department, office or other body in which the liable person is employed is to be treated as having the liable person in that officer’s employment (any transfer of the liable person from one department, office or body to another being treated as a change of employment); and
(b)any earnings paid by the Crown, a minister of the Crown or a government department, or out of the public revenue of the United Kingdom or Northern Ireland, is to be treated as paid by that chief officer.
(2) In this regulation “government department” includes a department of the government of the United Kingdom.