Amendment of regulation 121
4.—(1) Regulation 121 (Class 2 and Class 3 contributions for periods abroad) shall be amended in accordance with the following paragraphs of this regulation.
(2) In paragraph (1), for the words“the next succeeding paragraph” there shall be substituted the words“paragraph (2) of this regulation”.
(3) After paragraph (1) there shall be inserted the following paragraph–
“(1A) A person who is gainfully employed outside Great Britain and falls within the provisions of sub-paragraph (a) of the last preceding paragraph shall for the purposes of that paragraph be treated as being outside Great Britain for any period during which he is temporarily in Great Britain.”.
(4) In paragraph (2), for the words“the last preceding paragraph” there shall be substituted the words“paragraph (1) of this regulation”.